asked

For the tax year of 2011, if my S corporation business had a net income of $100,000 (after paying my salary) and I, as the sole stockholder and employee, took owner's draws/distributions of $80,000 over the course of the year. As of 3/15/12, I finished my corporation tax return and realized that there is another $20,000 that I could have drawn without having to pay capital gains. How can I take that distribution today without it counting as a distribution for 2012? I will be paying tax on that $20,000, and I should be able to pay myself that $20,000 today without it counting against my 2012 basis.

September 26th, 2023

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