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Presenters
Anil Khanna
Revenue Agent, Washington DC
Large Business and International Division
IRS
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Susan L. Kerrick
Revenue Agent, Technical Advisor - S Corporation Issue Specialist
Small Business / Self-Employed
IRS
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Amani Ahmed
CPA, MST
Member of NABA, AICPA and NATP
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Moderator
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S Corporations: Stock Basis of the Shareholders
Presented on:
March 28, 2012
2 p.m. Eastern Time
1 p.m. Central Time
Noon Mountain Time
11 a.m. Pacific Time
Learn how to calculate an individual shareholder’s basis in an S corporation stock, including:
- Why it is important to track stock basis
- Who is responsible for tracking stock basis
- Items that increase and decrease S corporation stock basis
- Stock basis ordering rules
Links
 | 2011 FORM 1120S |
| 2011 Instructions for FORM 1120S |
| 2011 Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. |
| 2011 Instructions for Schedule K-1 (Form 1120S) (site) |
| 2011 Instructions for Schedule K-1 (Form 1120S) (pdf) |
| S Corporations |
| S Corporation Stock and Debt Basis |
| Form 2553, Election by a Small Business Corporation |
| All Form 1120S Revisions |
| Publication 542, Corporations |
| SCHEDULE D (Form 1120S), Capital Gains and Losses and Built-in Gains |
| Instructions for Schedule D (Form 1120S) (site) |
| Instructions for Schedule D (Form 1120S) (pdf) |
| SCHEDULE M-3 (Form 1120S), Net Income (Loss) Reconciliation for S Corporations With Total Assets of $10 Million or More |
| Instructions for Schedule M-3 (Form 1120S) (site) |
| Instructions for Schedule M-3 (Form 1120S) (pdf) |
| Form 1125-A, Cost of Goods Sold |
| Form 8453-S, U.S. S Corporation Income Tax Declaration for an IRS e-file Return |
| Form 8879-S, IRS e-file Signature Authorization for Form 1120S |
| Corporate Returns, Forms 1120/1120-F/1120S/7004 (non-IRS software developer company information) |
| Where to File Your Taxes (for Form 1120S) |
| www.irs.gov |
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