🎥+✏️Business Interest Expense Limitation🟢

Responses

1. 

   Weiqiang Cao 30 October 2025

   Hi, does Business Interest Expense Limitation apply to S-CROP and Partnership at all then float and report on individual’s income tax return?

   1. 

      Maroun, CPA 3 November 2025

      Hello Weiqiang,

      Yes, §163(j) applies to partnerships and S corporations. The limitation is applied at the entity level, not on the individual return first. The deductible interest will flow through to the partners/shareholders.

      I hope this helps!