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I am closing down a C corp that my wife and I own (100% of the stock). The C corp has a stockholder loan (owed by the company) of approximately $25,000 on the books to us that will be worthless when the company closes down. There are no assets to disburse or cover the shareholder loan. How would we represent the stockholder loan on the company books when it closes? How do we handle the loss (worthless shareholder loan) personally? This would be in addition to the loss on the stock.

September 24th, 2024

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