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Schedule K 1 Form 1120S Alternative Minimum Tax AMT

Schedule K 1 Form 1120S Alternative Minimum Tax AMT

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hello and welcome to the session in which you would learn about shareholders taxation when they are part of the S corporation simply put how are the shareholders the owners of the corporation are taxed so we need to learn about two topics one is called separately stated items and the other one is non-separately stated items and you're gonna see this topic separately and unseparately stated items one we deal with partnership similar concept also we need to be familiar with something called a schedule K1 is filled for each shareholder so we're going to see the schedule A1 to report his or her proportionate share of the S corporation income loss and deduction let's take a look at the big picture first this is an 1120. 1120 is simply put the informational return for the S corporation it's 1120 SS stands basically the shareholders U.S income tax return for an S corporation so the way it's prepared very similar to an income statement think of an income statement first we report the operatin

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