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    S-corp Question

    I NEVER do any corporate returns. I only do personal returns with regard to my investment clients but a client has an S-corp and a question. I think I know the answer but I'll ask anyway.

    Client has an S-corp that used to be a C-corp and when he transferred, he had $480k in retained earnings. 20 years later, still the same figure. Now he wants to take out half of the money. As I understand it, the S-corp would generate a 1099-Div for the amount and we would lower the Retained earnings accordingly.

    Is that right?

    Is this then a Property Distribution on the K-1?

    This client is a good reason why I decided NEVER do corporate returns!

    #2
    There is a good run down

    starting on page SB-10 of TTB.

    In general the AA is distributed first then E&P. The E&P distribution would go on a 1099div. It could qualify for the 15% tax rate. Maybe that's what is in your clients mind.

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