Site: nolo.com
... one method is to prepay some of your business expenses for future years, such as:
business insurance
rent ... You may use the 12-month rule for business insurance premiums, business licenses, rents and leases, and ... You're a calendar-year taxpayer, and you pay $1,000 per month in rent for your business office. ... On December 31, 2022, you mail a rent check to your landlord for $12,000 to cover all of your 2023 rent ... Also, your landlord doesn't have to pay tax on the $12,000 until 2023 because he didn't get the rent ...