The original transfer of funds from your personal account to the S-Corp should be recorded as the purchase of Stock.
This increases your Shareholder Basis and is entered on the Shareholder Stock and Debt Basis Limitations Worksheet Line 2 for current year. This worksheet appears under Business Info >> Shareholder Information after you enter distributions (click Edit beside shareholder name).
Any distributions up to your shareholder basis is non-taxable, as they are considered a return of capital. Excess distributions are taxable income, as they represent the withdrawal of income.
Additional Info: IRS S Corporation Stock and Debt Basis
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