1120S Final Year Question

[miatax]

Accrual Basis Taxpayer wants to close company for 2008. Bank accounts were closed, however he did have a $400 business loss (licenses / professional fees) on his K-1.

Only item on the 1120S at the end of 2008 is this liability & expense which he paid personally in 2009. Can I still file his 1120s as final for 2008 just for that or does he need to file a 2009 1120s since that is when he paid the liability for the company?

[kcjenkins]

File it as final in 2008. Just don't deduct it in both years.