Is anyone out there willing to say that they have a pretty good understanding of what to put in the three 1120S M-2 accounts on page 5, (ie AAA, OAA & SHUTIPT)? I seem to be reading myself into confusion. I have a TP, it was 1120C that elected S effective 10-01-2011. I did not do 1120C at 093011, or S at 12-31-11. But I did do S at 12-31-12 and now at 12-31-13. I want to post some ?s if someone out there is willing raise their hand and willing to share their knowledge. Thanks.