IRS Form 1120-S Line-by-Line Instructions 2024: S Corporation U.S. Income Tax Return 🔶 TAXES S2•E105

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  • Опубліковано 16 лис 2024

КОМЕНТАРІ • 94

  • @SethMartin2Shay
    @SethMartin2Shay Рік тому +11

    Can you do a video where you actually explain the form? You're just reading the lines... anyone can do that!

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +2

      Yeah, the narrator is just reading the form. On this channel, we only read stuff. We take IRS forms, we do absolutely NO research, there's no value added. We just read tax forms. That's all we do. All day.

    • @openyourown9784
      @openyourown9784 7 місяців тому

      😆🤣😆🤣

  • @ShiviceBrown
    @ShiviceBrown 5 місяців тому +2

    I wish you could have broken each line down by give examples for each.

    • @SwittyKiwi
      @SwittyKiwi  5 місяців тому +1

      I appreciate your feedback and will consider breaking down each line with examples in future videos. But for this particular video, please tell me where I could help specifically. And I'll make sure to provide all info you need.

  • @nadname5291
    @nadname5291 2 роки тому +2

    Hi. I'm not a tax preparer, but I want and can file my 1120S by myself. How can I do it online without PTIN? E-file only for large companies and tax prep.

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +2

      Get business tax software. ua-cam.com/video/r6w1BmEzABc/v-deo.html The Best Tax Software for Small Business, Freelancers & Independent Contractors

  • @rhodoliteproductions8344
    @rhodoliteproductions8344 2 роки тому +2

    HELP! I incorporated my business in June of last year but shortly after I fell on hard times, I was not able to do any work under my LLC - filed as S-corp - I ended up selling my equipment and I have no idea how to file my taxes. I have forms 1120s, K-1 and my state 100s filing form. I don't know what to do here

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +2

      Get in touch with a tax accountant - either a CPA or an Enrolled Agent. It's a lot better and cheaper that way. But basically, all you have to do is file your 1120-S and put zeros throughout most sections, but recognize the profit or loss you had when you sold the equipment. Make sure you file 1120-S; otherwise, you'd have penalties. Then you need to report K-1 information on your personal 1040 as well as state returns. Honestly, again your situation requires professional guidance. Hire an EA or a CPA. We could sit here and tell you what to do theoretically - and that's NOT A LOT you have to do - but this might sound unclear to you if you have no knack for filing business and personal taxes.

    • @rhodoliteproductions8344
      @rhodoliteproductions8344 2 роки тому +1

      @@SwittyKiwi I have reached out to a cpa a couple times with no call back 😣 so for example would I write “-$2,000” next to the boxes that specify ‘loss’ 🤷🏻‍♂️

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      @@rhodoliteproductions8344 It's difficult for us to tell you where to put your losses without seeing your return. So we cannot say "put -2k next to a box that specifies loss." The wisest thing to do is to get a tax professional to do your taxes. Don't treat this lightly - because if you file inaccurate taxes, the fines the IRS will slap on you are way, way, way more than the $100-$200 you're trying to save by not giving the work to a professional. If one CPA doesn't return your calls, there are gazillions of other CPAs waiting for your business. And it doesn't even have to be a CPA. You can hire an experienced, non-credentialed tax professional to do the work.

    • @rhodoliteproductions8344
      @rhodoliteproductions8344 2 роки тому +1

      @@SwittyKiwi can I write that off as a loss as well?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      @@rhodoliteproductions8344 Sure can!

  • @alexpolicarpo4344
    @alexpolicarpo4344 9 місяців тому +1

    Where do I put the shareholders distribution and contribution so it can flow to k1? This is for two shareholders

    • @SwittyKiwi
      @SwittyKiwi  9 місяців тому +1

      Schedule K, the section above Schedule L.

    • @alexpolicarpo4344
      @alexpolicarpo4344 9 місяців тому +1

      @@SwittyKiwi Thankyou

    • @SwittyKiwi
      @SwittyKiwi  9 місяців тому +1

      @@alexpolicarpo4344 You're welcome.

  • @marcusschloredt3423
    @marcusschloredt3423 9 місяців тому +1

    I’m confused on number 12 (taxes and licenses)
    is this the cost of having my taxes done by a professional?
    Thank you in advance 🙏 love the video

    • @SwittyKiwi
      @SwittyKiwi  9 місяців тому +1

      No, it's not. This is about taxes and license fees you pay as a business owner. The fees you pay to a tax preparer are called *TAX PREPARATION FEES*, and these could be lumped into "professional fees."

    • @marcusschloredt3423
      @marcusschloredt3423 9 місяців тому +1

      Looking deeper, it’s 6.2% of whatever the salary I pay myself, correct?

    • @SwittyKiwi
      @SwittyKiwi  9 місяців тому +1

      @@marcusschloredt3423 Can you please clarify the question? The wording is a bit confusing....

    • @marcusschloredt3423
      @marcusschloredt3423 9 місяців тому +1

      I’m saying the answer to number 12 “taxes and licenses” is 6.2% of whatever the answer to number 7 “compensation” is
      Correct?

    • @SwittyKiwi
      @SwittyKiwi  9 місяців тому +1

      @@marcusschloredt3423 Correct.

  • @Gatkee
    @Gatkee Рік тому +1

    OK, So i am kind of confused as to how exactly to report my income.
    i have an S-Corp and i am the only person involved with it. the last few years i have been putting the total income from my business and then claiming my income with K-1 without adding a number to line 7 or 8. so basically x amount on 1c, 3, 6 and 21. same number. I dont make $500k or more so i didn't think there was a need for 1125E. I submit a K-1 with my 1120 S and all the income goes to me. no one else has ever been associated with the business and I am always the primary. Am i doing it right or do i need to put my income as "Compensation of officers" or "income" or is that just redundant when including a K-1?
    this whole thing stresses me out because ever since i inherited a lot of the money the IRS finds ways to penalize me every year. lol and I still get harassing letters from the IRS from tax year 2018 even though the issue is closed and i have a signed resolution from a Judge so i wanna make sure i am doing it right. No local people seem to understand business taxes or wanna help. I appreciate it. This particular video didnt help because it didnt distinguish between reporting income as opposed to compensation of officers... :)

  • @rosarivera4376
    @rosarivera4376 2 роки тому +1

    help how do I report on the balance sheet in 1120s for credit line

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      Put it on Line 18 (Other current liabilities) or Line 21 (Other Liabilities), depending on the maturity of the business of credit (i.e. how soon you'd need to pay off the full balance). If the line's maturity is less than one year, put it on Line 18; otherwise, include it on Line 21. Either way, don't forget to attach a statement.

  • @Marie-or8uj
    @Marie-or8uj Рік тому +1

    Amazing video
    Thank you for taking the time!

  • @cryptofans5527
    @cryptofans5527 2 роки тому +1

    Any course that you recommend to teach how prepare Corporate Taxes professionally?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      For your own business - or for you becoming a tax preparer?

    • @peterjones339
      @peterjones339 Рік тому +1

      @@SwittyKiwi Great video! I have the same question, from the perspective of starting my own business.
      I need to work on building my tax knowledge as all 15 years of my accounting experience is on the financial reporting side. I’m not looking for a quick path, but the best training source to prepare me.

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +2

      @@peterjones339 Understood. You know that preparing corporate taxes - unlike individual taxes - is logically more varied and complex. In our view - and most of our team members are practicing CPAs - the best course for you will be to
      1) seek the CPA certification
      2) seek the Enrolled Agent certification
      3) take an advanced corporate taxation program at a university near you (or even online).
      Any other training course you might take from a third party is a "money sucker". You'll be wasting your time and money.
      So that's your path to success. Your financial accounting background will help you, as US GAAP knowledge is instrumental in tax matters - especially when it comes to deferred tax assets and liabilities as well as IFRS accounting, among other things. But we also need to build a strong foundation in tax accounting and reporting, and you can only get that knowledge through training, credentialing and practicing.
      As you know, there are various types of tax return preparers, including certified public accountants, enrolled agents, attorneys, and many others who don't have a professional credential. Your coporate clients will expect you, their preparer, to be skilled in all areas of tax preparation and to accurately file their income tax returns.

    • @peterjones339
      @peterjones339 Рік тому +1

      @@SwittyKiwi Thank you for the quick reply. Very helpful!
      I do have my CPA license, but have been in corporate accounting on the financial reporting side of things for ~15 years. I will look into the EA certification to bring me up to speed. Are there preferred prep materials for the EA exams and certification?
      Thank you for making it clear the 3rd party options are not worth the $$. I had a feeling that might be the case.
      I sincerely appreciate your help!

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +1

      @@peterjones339 If you already have a CPA license, then you have the basics needed, even if you've been doing more GAAP work. Then focus on the EA license. Great prep and review courses include Gleim www.gleim.com/enrolled-agent-review/courses/traditional/, Surgent www.surgent.com/exam-review/ea-exam-review and Fast Forward Company fastforwardacademy.com/course/enrolled-agent-exam

  • @craig17640
    @craig17640 2 роки тому +1

    Internet sales end of year assets is inventory only; my question is on the Bal Sheet I'm using Inventory and Retained Earnings considering I feel that's my only reasonable option; is that correct?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      Not correct. What happens to cash and intangible assets (if applicable) on the ASSETS side? Especially cash. You must have cash available on hand on your balance sheet...

    • @craig17640
      @craig17640 2 роки тому +1

      @@SwittyKiwi Ordinary income flows through to the 1040 on an S Corp so the only current or tangible assets is inventory; there are no intangible assets. The method of accounting I use is cash not accrual but my question is how to balance the equation with inventory as the only asset?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      @@craig17640 "Ordinary income flows through to the 1040 on an S corp..." This sentence is not always true, but it'll be too long and complex to explain here - and that's not even your question. Now to answer your question: going back to the basic accounting equation of Assets = Liabilities + Owner's Equity, in your case you can only balance the equation with Retained Earnings (assuming you haven't used debt [credit card or loan] to buy that inventory in the first place. So, Retained Earnings it is.

    • @craig17640
      @craig17640 2 роки тому +1

      @@SwittyKiwi Thanks I appreciate the conformation :)

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      @@craig17640 Very welcome.

  • @Godsolovedtheworld539
    @Godsolovedtheworld539 Рік тому +2

    Thank you for your videos! I was wondering if you have one for Schedule L specifically. Do I list equipment as an asset somewhere on the form? Thank you again!

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +2

      We don't have one specifically for Schedule L (yet). Maybe we'll do it in the future. To answer your question: You list Equipment on Line 9a. Buildings and other depreciable assets - and remember to subtract the accumulated depreciation on the equipment on Line 9b, That depreciation expense must also be on Form 1065 Line 16a (and also on Form 4562, depending on the asset.)

    • @Godsolovedtheworld539
      @Godsolovedtheworld539 Рік тому +2

      @@SwittyKiwi the machine was claimed as an office expense last year when I bought it. Do I still list it as asset on Schedule L?

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +3

      @@Godsolovedtheworld539 If you claimed it last year as office expense, then that's it. It's a one-time operating expense that went into last year's P&L. You can no longer claim it as a depreciable asset.

    • @Godsolovedtheworld539
      @Godsolovedtheworld539 Рік тому +2

      @@SwittyKiwi thank you. So I don't list it on the Schedule L, if I understood correctly?

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +2

      @@Godsolovedtheworld539 Yes, you don't list it as it's not an asset in your books. You expensed it last year.

  • @robertgray6631
    @robertgray6631 2 роки тому +2

    I appreciate the video but your just reading the form. We all can do that. Can you please give more details. Thanks

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      That's your opinion - and your opinion, frankly, is wrong. If you have specific questions, ask and we'll answer.

    • @deniawiseone95
      @deniawiseone95 2 роки тому +1

      I tried not to laugh at ur comment but...😂😂😂😂

  • @cheryhlgardner
    @cheryhlgardner Рік тому +1

    I would like for you to explain line J

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +1

      Please specify what you'd like us to explain.

  • @ricardoflores7398
    @ricardoflores7398 2 роки тому

    for share holders if i am own 100% of LLC as S Crop do I enter "1" , Also under salary and credits, Do I enter Remote contractors fees?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      Yes, you enter 1 if this is a single-member LLC. Yes also for remote contractor fees under Salaries. Thanks

    • @ricardoflores7398
      @ricardoflores7398 2 роки тому +1

      @@SwittyKiwi Thank you!!

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      @@ricardoflores7398 Very welcome.

  • @rosarivera4376
    @rosarivera4376 2 роки тому +1

    How do I enter my bank line of credit on my 1120s

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      Put it on Line 18 (Other current liabilities) or Line 21 (Other Liabilities), depending on the maturity of the business of credit (i.e. how soon you'd need to pay off the full balance). If the line's maturity is less than one year, put it on Line 18; otherwise, include it on Line 21. Either way, don't forget to attach a statement.

    • @rosarivera4376
      @rosarivera4376 2 роки тому +2

      The line of credit was only for 500 hundred thousand but I use 2139560 and paid 1858572.08 how do I show it trying to get a larger line of credit I will pay you to do my balance sheet help please

    • @rosarivera4376
      @rosarivera4376 2 роки тому +1

      Do I enter what was the amount my credit line was or do I enter how much I use do I enter in assets at all

    • @rosarivera4376
      @rosarivera4376 2 роки тому +2

      Do I put what I owe or the amount of the credit line so confuse help please

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +2

      @@rosarivera4376 The question is not clear. Come again. No need to pay us. Just ask the question in a clear way, and we'll answer. How come you had a line of credit for $500K but used $2M?

  • @jaymenard7078
    @jaymenard7078 Рік тому +1

    i never get money back on my 1120s :(

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +1

      Sorry to hear that. What happened?

  • @teddmented
    @teddmented 2 роки тому +3

    Thank you for this

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +2

      You're very welcome, Boss. Glad you found the video helpful. Thanks

    • @bubbles_69jackson33
      @bubbles_69jackson33 2 роки тому +1

      I am the 50% owner operator of 1 26ft box truck i am so lost and confused in how to file all these taxes, i am from the Bahamas and not informed on all this...i was told to put my company in S-corp..have i made the right decision?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +2

      @@bubbles_69jackson33 You've given too little information about your business needs and incorporation goals for us to tell you whether it was a good or bad decision to choose an S corporation status. All we can say is that S corporations have several benefits, including:
      Protected assets. An S corporation protects the personal assets of its shareholders
      Pass-through taxation
      Tax-favorable characterization of income
      Straightforward transfer of ownership
      Cash method of accounting, and
      Heightened credibility
      In your situation, it's best to reach out to a local CPA to help file your taxes. You don't have to be confused or stressed out. Find a specialist to help you out. A CPA or EA will be fine. Thanks.

  • @lisajonsson5627
    @lisajonsson5627 2 роки тому +1

    Thank you

  • @ohsotrue03
    @ohsotrue03 2 роки тому +2

    So good. Thank you!

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      Thanks, Boss. God bless you.

  • @ranettasix2237
    @ranettasix2237 2 роки тому +1

    Do you teach any private classes?

  • @kyrapanchal5156
    @kyrapanchal5156 Рік тому +1

    Thank you

    • @SwittyKiwi
      @SwittyKiwi  Рік тому +1

      You're welcome. God bless, Boss.

  • @cryptofans5527
    @cryptofans5527 2 роки тому +1

    Do you teach any private classes?

    • @SwittyKiwi
      @SwittyKiwi  2 роки тому +1

      Not at the moment. Our business client portfolio is already huge and overbooked most of the time, so we don't have that time at the moment.