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Level 2
posted Jan 23, 2021 12:49:15 PM

How to treat Income from Sub S Corp to 1040 ? Income only shows up as a negative value on 1040 Line 9

I have {-43516] Loss on 1120S that I transferred to 1040 on K! line 1 Ordinary Business Loss. Also took a 20,000 cash withdraw and placed it on K1 line 16 Code D for Distributions. 

 This all then appears to go on Schedul1 and on Schedule E Page 2.  Schedule E page 1 no data.

My Issue > On the 1040 Line 8 is {-15828} Loss. I understand that there should be a loss on the business somewhere, but why isn't there a 20,000 income which I'm sure I'm responsible for Income Tax as well as SS and Unemployment? Any one have help on how to treat income from K1 information to the 1040?

 

Thanks in advance,

 

Edmund 

0 1 576
1 Best answer
Level 15
Jan 23, 2021 1:19:21 PM

Distributions from an S corporation are tax-free to the extent they do not exceed your tax basis.

 

You are required to report income from your K-1 every tax year regardless of whether or not you receive a distribution so, when you do receive a distribution, tax (if any) has already been reported and paid. 

1 Replies
Level 15
Jan 23, 2021 1:19:21 PM

Distributions from an S corporation are tax-free to the extent they do not exceed your tax basis.

 

You are required to report income from your K-1 every tax year regardless of whether or not you receive a distribution so, when you do receive a distribution, tax (if any) has already been reported and paid.