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 Sc Form Cl 1 2019

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all right for this video I want to cover the IRS form 4797 and specifically we're going to look at how to record a gain on property distributed from an S corporation to the shareholder so I've got one slide here covering some background on the rules and the fact pattern and then we do have the sample 4797 here which is two pages and then it's also part of the full return so we'll go over where it's reported on the 11 20s itself we also have to have a look at uh some um supporting statements right so we need to include some additional information with the return and then ultimately how is the K1 impacted for the shareholder as well so we'll go over all of that stuff but first we'll start with the slide uh some details on the distributions and then we'll look at the return so when we talk about property distributions from escor corporations to their shareholders the S corporation can distribute cash or non-cash property now

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