# Expense Checklist: 2024/09/22 to 2025/12/31

Period: FY3 internal (2024/09/22–2025/09/21) + remainder for 2025 tax year (through 2025/12/31).
Split into: **FY3 internal** vs **2025 Form 1120** (Jan 1–Dec 31).
Fiscal year change NOT filed with govt. IRS expects calendar year.

---

## Already in business_expenses.csv — DONE

Facebook Ads, Apple equipment, Korean Air, Claude.ai/Anthropic, Asiana Airlines, DE franchise tax, Avis, Amazon, OpenAI, IKEA, Wayfair, Cloudflare, Google Workspace (annual $158.69), Cursor, CSC, Hetzner (every 2 months — confirmed complete), Suno, Midjourney (Feb–Mar only), Google Ads, Meta Verified, Alaska/United/Hawaiian Airlines, Office Depot, Google Virtual Desktop, shipping/postage, business meals, Costco Gas/Texaco, Duet dispute (net $0).

---

## ADDED to business_expenses.csv — DONE

### Tello — business phone (17 charges, ~$167)
Reclassified from personal. mer-0015 thru apl-0350.

### Mint Mobile — business phone (3 charges, ~$161)
Reclassified from personal. mer-0031, apl-0052, apl-0092.
Still need to check for Sep/Dec 2025 charges.

### AT&T — home internet (8 charges, ~$443)
Reclassified from personal. mer-0009 thru mer-0063. Sep 2024–Apr 2025.

---

## SCRATCHED — Home Office

Decided to skip. C-corp home office requires accountable plan or rental arrangement — too complex for the benefit. Adds to NOL when company has $0 revenue anyway. Will set up properly when company starts generating income.

---

## TO VERIFY — Junwon needs to check online

### Mint Mobile — charges after Jun 2025?
Quarterly prepaid. Last found: Jun 2025. Next would be ~Sep 2025.
- **Action:** Junwon to check Mint Mobile account for Sep/Dec 2025 charges.

### TikTok Ads — not found but confirmed spent
Possibly in-app purchase through Apple (would show as APPLE.COM/BILL).
- **Action:** Junwon to check TikTok app for ad spend receipts/invoices.

---

## RESOLVED — No action needed

- Google Workspace: annual billing confirmed, $158.69 is the full year. Complete.
- Hetzner: every 2 months confirmed. 8 charges are complete.
- Google Developer Registration Fee: one-time from FY2, no new charge. Skip.
- Keyboard Pad & Mouse Pad: mer-0010 (wrist rest + mousepad) already in CSV. No separate purchase found.
- IRS Printing/Mailing: FedEx ($1.92) + USPS ($4.00) on 2025/03/20 were for mailing 1120. Already in CSV.
- Adobe Photography Plan: cancelled. No.
- GitHub Copilot: cancelled (replaced by Cursor). No.
- Super.so: cancelled. No.
- You AI: cancelled. No.
- Google Domains: transferred to Cloudflare. No.
- Tamagui Takeout: one-time, FY2 only. No.
- VistaPrint, Moo Cards, TechCrunch, Business Events: no spend this period. No.
- Professional Presentation, Hair Styling, Vestr Inc.: no spend. No.
- Trash/Waste: landlord pays. No.
- Renters Insurance: not claimed. No.
- PayPal Pipo: not a business expense. No.
- Intl. Transaction Fees: too small (~$2 total). Skip per low-risk approach.
- Other business meals: none missing. No.
- Vercel: free Hobby plan, no invoices/payments. Scratched.
- Midjourney: confirmed cancelled Apr–Dec 2025. Only Feb/Mar 2025 charges in CSV. Jan 2026 resubscription.
- Cursor: billing shows invoices Jul 2024–Jan 2025 only ($20/mo). Currently Free Plan. Confirms cancellation after Jan 2025.
- Apple Developer Program: membership expired Jun 23, 2025. Last $99 payment was ~Jun 2024 (before our period). Auto-renew OFF. No charge in our period.