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Returning Member
posted Oct 12, 2022 1:35:02 AM

Form 7203 figured out!

I finally figured out how to fill out Form 7203 in my 1040 personal tax return and have it matched with my 1120S S-Corp return. This is an easy way to find out what your stock basis is.

 

Notice the following:

In your 1120S, go to Schedule L Line 27b (Liabilities and Shareholder's Equity) beginning of tax year.

Take that amount, add Schedule K Line 18 Income, add Line 16b Tax-Exempt Income, subtract Line 16d Distributions. You get Schedule L Line 27d End of tax year.

 

In Form 7203

Stock block: 1

 

Stock basis Part 1 Line 1: 1120S Schedule L Line 27b (Liabilities and Shareholder's Equity) beginning of tax year. Enter the entire amount if you're the sole owner, or if you have a partner, divide by their percentage. So if you own 50%, then enter half this amount.

 

Enter the rest using your Schedule K-1

 

Form 7203 Line 15 Stock basis at end of year should match the figure in your 1120S Schedule L Line 27d End of tax year

 

This figure will be in your 2022 1120S Schedule L Line 27b beginning of tax year and will be your Form 7203 stock basis beginning in 2022.

 

I tested this for the past 12 of my tax returns and they all matched up. Hope it helps.

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1 Replies
Level 15
Nov 7, 2022 10:38:26 AM