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New Member
posted May 31, 2019 7:08:58 PM

My LLC S-Corp had no revenue in 2016 (1st year of operations) but sustained expenses. Do I need to file a 1128s?

In 2016 I created an LLC (sole individual) and elected it to be S-Corp tax status. I didn't generate any revenue but incurred expenses. Do I need to file an 1128s form?

Also, since I funded the business from a personal savings?, can I claim the expenses on my personal taxes too?

Lastly, I'm in Illinois - do I need to file local S-Corp taxes to the state? Any impact on personal state taxes?

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1 Best answer
New Member
May 31, 2019 7:09:00 PM

I assume you mean Form 1120S, the annual federal tax return for an S corporation.  Even though your business had a loss, you must file the return.  In fact, there's a penalty if you don't, even with the loss.  You can prepare the return using TurboTax Business. https://turbotax.intuit.com/small-business-taxes/  For calendar year corporations, the due date is March 15, 2017.

The S corporation will issue you a K-1, and the losses from the business will pass through to your personal return via that form.  Please don't enter the business expenses directly into your personal tax return.

You'll also need to file a corporate return for Illinois.

2 Replies
New Member
May 31, 2019 7:09:00 PM

I assume you mean Form 1120S, the annual federal tax return for an S corporation.  Even though your business had a loss, you must file the return.  In fact, there's a penalty if you don't, even with the loss.  You can prepare the return using TurboTax Business. https://turbotax.intuit.com/small-business-taxes/  For calendar year corporations, the due date is March 15, 2017.

The S corporation will issue you a K-1, and the losses from the business will pass through to your personal return via that form.  Please don't enter the business expenses directly into your personal tax return.

You'll also need to file a corporate return for Illinois.

Level 13
May 31, 2019 7:09:03 PM

The funding that you note is considered a capital contribution to the S corporation.  All expenses are then recorded on the S corporation return.

You also need to begin tracking your basis in your S corporation.  This is very important as it determines the deductibility of any losses, tax impact of any distributions and ultimately gain or loss upon disposition.

Attached is a link that should provide some basic understanding of basis:

https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-stock-and-debt-basis