"So the 1099-k is on the schedule C so I should not add that also well in the 1099-k space in the software?" It depends on why the taxpayer got a 1099-k form. A 1099-K is for Funds flowing to the taxpayer through a Payment Settlement Entity (processing payments, like VISA or Venmo or Uber). It is an informational reporting because the number of transactions and/or the amount of the funds hit the reporting threshold. Is it Sales? Is it sales and sales taxes? Is it Rent collections? If your client, for example, sold one or two expensive musical instruments using PayPal, then PayPal would issue a 1099-K if this hit $20k or more. That doesn't tell you that the taxpayer is in the business of selling instruments. The taxpayer tells you that the taxpayer is in business. The 1099-K doesn't tell you their business income; just what amount settled through that entity. The taxpayer's recordkeeping is used to fill in their tax form. The 1099-K is a confirmation, that the IRS will expect to see something from your taxpayer to explain why this movement of funds has been reported. Example: Your taxpayer is an Uber driver. The taxpayer needs to give you all their business information. The 1099-Kis not the only reference you will want to use. Start with this help article: https://accountants.intuit.com/support/en-us/help-article/form-1099/entering-amounts-form-1098-1099-proconnect-tax/L0TvUNkNw_US_en_US?uid=lv3bgu0z

Energy efficient washer is not covered under Federal Tax Credit. Many things we use, such as light bulbs-to-LED, might qualify for local rebates or billing offsets. There is an "electrification" clause for local entities for incentives: "The Inflation Reduction Act includes significant funding for states and tribes to offer rebates to households that install new electric appliances, including super-efficient heat pumps, water heaters, clothes dryers, stoves, and ovens and for households that make repairs and improvements that increase energy efficiency. These rebate programs are expected to start becoming available in the Fall of 2023, after states and tribes have applied for the necessary grant funding and established the infrastructure to run them." This article helps explain it: https://turbotax.intuit.com/tax-tips/going-green/are-energy-efficient-appliances-tax-deductible/L2e5oUsbe "While not technically a tax credit, this program assists you with lowering the cost of going green. The Inflation Reduction Act added this program to provide rebates to low- and middle-income taxpayers who purchase and install energy-efficient electric appliances. Qualifying for the program will require your family’s total income to be less than 150% of the median income for where you live. Under the program, qualifying homeowners can install appliances that go toward fully-electrifying their homes, such as heat pumps or electric clothes dryers. The per household rebate cap is $14,000 and households aren’t eligible to claim two rebates for the same upgrade."

"He has 3-4 client meetings per month." Does he have a meter on the flush mechanism, and is keeping a recorded log? That's a pretty expensive remodel for that little use. What about this part: "made by the taxpayer to an interior portion of a nonresidential building placed in service after the date the building was placed in service" And unless he's going to take it with him when he moves, why would you want to start depreciation on this? "how can business-only use be defended?" Is it specialty? For example, ADA compliant? His clients have special needs, and this remodel provides what was lacking? Is there an employed attendant?