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S CORP 1120 S Question

Posted: Tue Jan 24, 2023 11:06 am
by Pooja2366
Hi Sir/Madam,

2022, is my initial year S CORP. I made some income, and paid myself a salary, but did not take any distribution. I will be taking it the first week of February this year. So what do I enter for 1120 S in terms of distribution? My P&L and balance sheet and bank balance reflect the same amounts. Do I need to enter 0 for K1, or can leave out that part? Please advise. Thanks

Re: S CORP 1120 S Question

Posted: Tue Jan 24, 2023 11:31 am
by ebeb
Your K1 amount for 2022 for one shareholder will be what you get from (Revenue - Expenses) for the s-corp. Suggest you use some software like H&R Block Business or use a tax accountant to calculate the K1 amount and fill the forms.

Re: S CORP 1120 S Question

Posted: Tue Jan 24, 2023 11:42 am
by Pops1860
This thread has been moved to the 'Personal Finance (Not Investing)' forum. Moderator Pops1860

Re: S CORP 1120 S Question

Posted: Tue Jan 24, 2023 11:48 am
by MP123
Pooja2366 wrote: Tue Jan 24, 2023 11:06 am Hi Sir/Madam,

2022, is my initial year S CORP. I made some income, and paid myself a salary, but did not take any distribution. I will be taking it the first week of February this year. So what do I enter for 1120 S in terms of distribution? My P&L and balance sheet and bank balance reflect the same amounts. Do I need to enter 0 for K1, or can leave out that part? Please advise. Thanks
You would still need to file 1120S and K-1, but you would show 0 for distributions for last year. Your distribution during this year would be reportable next year. Your K-1 for last year would still reflect your S-Corp's income whether you distributed it or not.

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 11:12 am
by Pooja2366
Thanks for the reply.

Mine is an LLC taxed as an SCORP, and I am the 100% owner, declared on Form 2553 as 100% shareholder. Should I issue shares ? what is the Capital Stock entry on 1120 S that I need to put ?

Appreciate the help on this board ..


Thanks so much

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 11:37 am
by MP123
Pooja2366 wrote: Wed Jan 25, 2023 11:12 am Thanks for the reply.

Mine is an LLC taxed as an SCORP, and I am the 100% owner, declared on Form 2553 as 100% shareholder. Should I issue shares ? what is the Capital Stock entry on 1120 S that I need to put ?

Appreciate the help on this board ..


Thanks so much
You may not be required to complete Sch L and M. Both of which are often a source of aggravation. Did you answer Sch B line 11 "Yes"?

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 1:22 pm
by Pooja2366
I entered No, for that since the earnings were less than 30,000 being first year

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 1:26 pm
by MP123
Pooja2366 wrote: Wed Jan 25, 2023 1:22 pm I entered No, for that since the earnings were less than 30,000 being first year
Read the questions carefully.

If the corp made less than $250,000 and has less than $250,000 in assets you should check "Yes", and then you aren't required to fill out schedule L or M.

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 1:30 pm
by Pooja2366
I am sorry, the answer for that is 'Yes' since it was less then $250,000

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 1:35 pm
by MP123
Pooja2366 wrote: Wed Jan 25, 2023 1:30 pm I am sorry, the answer for that is 'Yes' since it was less then $250,000
Good. Then although you should have a balance sheet and book/tax reconciliation for your records you don't need to put it on 1120-S.

Re: S CORP 1120 S Question

Posted: Wed Jan 25, 2023 3:45 pm
by Pooja2366
ok thanks so much for clarifying.