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Search 5500 Filings 2018-2025

5500 Search 2018-2025 Form

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hey there youtube so in this video i wanted to cover irs forum 5452 as part of a form 1120 filing so 5452 is a corporate report of non-dividend distributions you need to file this form with your corporate tax return when you distribute cash as a dividend but it's in excess of the accumulated earnings and profits of the company so why is that relevant well a c corporation is subject to tax at the entity level right and then it's subject to that second layer of tax when dividends are distributed to the shareholders but what's important to remember is that a c corporation when it distributes a dividend to shareholders the dividend is only taxable to the extended as earnings and profits if you get a dividend distribution in excess of emp it's referred to as a non-dividend distribution which is not taxable so i'm going to quickly go back to the form 1120 just to kind of illustrate this point and then we'll go through the 54-52 so if we jump ba

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