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Level 1
posted Feb 10, 2020 1:28:36 PM

How to represent Personal Investments

I own a 2 owner S Corp.  This year business was slow and business expenses required personal investments to keep bills paid, leaving us with a negative balance for the year.  I could not pay myself or partner.  How do i represent this on 1120S?

Can I enter a negative number for my salaries and wages?

Thank you,

0 4 1536
4 Replies
Level 15
Feb 10, 2020 2:23:08 PM


@dragonflyremodel wrote:

Can I enter a negative number for my salaries and wages?


No, absolutely not. It is actually as simple as entering any income the corporation had as well as expenses in the program, which should result in an ordinary loss being reported on your K-1s.

 

Level 1
Feb 10, 2020 2:59:50 PM

Ok, Thank you!   So then do I include all personal investments to the companies overall income?

Level 15
Feb 10, 2020 3:46:51 PM

No, your investment in the company is essentially a capital contribution, not income. 

Level 1
Feb 14, 2020 8:23:27 AM

Thank you, so much!!  

One more question; When the company reimburses us, how do I account for that?  Would it be an "other Expense- Reimbursement of Capital Contributions?"

Thanks again, T