I have a small grocery store client that has suffered losses for three years.  Fiscal YE = 9/30/24.  I don't think any tax analysis is needed as they won't need to make a tax payment or accelerate deductions.  Accelerating income would be nice but there isn't any to move into this fiscal year.  So, before I communicate that planning isn't needed to the owner next week are there any thoughts or considerations you can think of?

These losses don't seem sustainable, but I don't think they will be closing the business in the near future.