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학습질의응답
EA게시판학습질의응답| 제목 | Part 2 Page 248-249 S-corp S/H's losses 문제2개 | ||
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| 작성일 | 2025-07-07 오후 1:28:53 | 조회수 | 124 |
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(p.248 2.) At the beginning of 2003, Tim had a $2,000 stock basis in the S corporation, World, Inc. Tim owns 25% of the outstanding World, Inc. stock. At the end of 2003, World, Inc. reported on its schedule K, a $16,000 ordinary loss, $4,000 of interest income and $2,000 in nondeductible expense. Tim has $10,000 in flow-through reportable income from other S corporations. How much of the 2003 World, Inc. ordinary loss can Tim deduct on his personal return? A. $0 in loss B. $2,500 in loss C. $3,000 in loss D. $4,000 in loss Answer (B) is correct. 질문>> Schedule K 상 (16,000)+4,000-(2,000)=(14,000) loss부분이 25%를 소유하고 basis가 2,000인 Tim에게 해당되는 사항인데, 이 경우 Basis 2,000을 다 감소시키고. 추가로 500을 어떤기준에서 어디서 더 (혹은 덜) 감소시키는 것인가요? Tim의 10,000 flow through reportable income은 the S Corporation이 아닌 other S corporations로 부터 오는 것이라고 되어 있어 basis rule 이후 at risk limitations, passive activity limitation 중 어떤 룰을 어떻게 적용해야하는지 조금 더 자세한 설명을 요청드립니다. (https://www.irs.gov/pub/irs-utl/2004_see_part_3.pdf) (p.249 3.) Bob and Sally, unmarried taxpayers, each owned 50% of Lost a lot, Inc., an S corporation. The corporation had a $50,000 operating loss for the tax year ending December 31, 2002. As of 12-31-01 Bob’s basis in his stock was $50,000 and Sally’s was $5,000. During the 2002 tax year Sally mortgaged her home for $25,000 and loaned the money to the corporation. Although not personally liable, Bob told her not to worry and that if anything happened, he would help pay the mortgage debt. Calculate the amount of allowable loss deduction each shareholder would be able to recognize on their individual 2002 tax returns. A. Bob $25,000 and Sally $25,000 B. Bob $15,000 and Sally $5,000 C. Bob $15,000 and Sally $30,000 D. Bob $15,000 and Sally $25,000 Answer (D) is correct. >> Bob의 basis는 50,000 이면 50,000 operating loss의 50%를 다 감소 시킬수 있어 정답 A라고 처음에 생각했습니다. 10,000의 차이는 어디서 오는 것인가요? 감사합니다. |
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