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Is the allowance for doubtful accounts tax deductible?

Financial reporting & forecasting

No. The allowance is a book estimate, and tax generally allows a deduction only when a specific debt becomes worthless.

That difference is one of the standard book-to-tax reconciling items on Schedule M-1, alongside depreciation and accruals.

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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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