홈
T**612****
님 답변
답변일
3/6/2012 2:57:24 PM
“2010년 12/31 s corp를 close (IRS에) 하였는데, 2011년 동안 6000불 정도income이 있었고 해당 금액에 관한 1099k를 받았습니다. s corp를 close한 후 모든 인컴을 개인소득으로 보고 할 계획인데, 1099k를 발급한 곳에서는 IRS에 close된 s corp의 소득으로 보고 하겠지요. 이 경우 어찌 보고를 해야 적법하고 IRS에서 문제를 삼지 않겠습니까?”----> Starting in 2011, the gross amount of payment card and third-party network transactions will be recorded on a new IRS form, form 1099-K.In rolling out the new 1099-K form, the IRS is attempting to improve voluntary tax compliance by business taxpayers. When a 1099-K (or any 1099 for that matter) gets generated, a copy is sent to you and a copy is sent to the IRS. Your personal or corporate tax return must show this 1099-K, and it must match the amounts in the IRS’s database. Since you have income from the corporation in the tax year, your K-1 would reflect that income and you would use this form to prepare your personal tax return. To offset this income, you need to report deductions such as cost of goods sold, advertising, transaction fees, etc. This is either going to be reported on your personal tax returns on your corporate taxes return, 1120S.After termination, your S corp expenses are treated as capital losses.
