Assignment Choice #1: Corporate Tax ReturnsBecause it is important for accountants to demonstrate the filing requirements for specialized tax returns, for this final project you will be completing a corporate tax return and then analyzing this experience.Key Component:Use the financial data from the following file to complete form 1120.Portfolio_Option1_Financials.xlsx – attached belowComplete the following template that has the respective tax forms and schedules required to complete the return. Complete all of the parts of your respective business tax return for which there is information.ACT415_Portfolio_Option1_Student_Template.docx – attached belowIn the space at the bottom of the template:Show your income tax calculationsPrepare a write-up on:The purpose of questions on Form 1120 Schedule K with the exception of line 1. (You may select a sub-grouping of these questions to complete your milestone.)Some challenges (identify three to five), both anticipated and unexpected, when completing the corporate tax return.Solutions you can provide to those challenges.Requirements:Submit 1) your tax return template and 2) Income tax calculations, and 3) your write-up about the tax return questions to the drop box identified for that submission. (Your paper must be formatted according to the CSU-Global Guide to Writing and APA Requirements.)
act415_portfolio_option1_financials.xlsx
act415_portfolio_option1_student_template.pdf
Unformatted Attachment Preview
Entity Type:
Sub-Entity Type:
Entity Name:
State of Formation
Entity Start Date
Corporation
None
BADEC
Georgia
4/2/2013
Tax Year Start Date:
Tax Year End Date:
4/2/2013
12/31/2013
Book Maintained By:
Address:
Andrew Anderson
10 Sysco Way Atlanta, GA 30039
Purpose of Entity
Acquire, rehabilitate and resale residential real property.
Dividends Received
Estimated Tax Payments
Corporate Information
from investment in a domestic corporations with ownership =
property.
70%
$6,000
Investor Information
First Name
Andrew
Bill
Cathy
Doris
Elroy
Farah
Gomez
Last Name
Anderson
Bacon
Cox
Day
Elders
Fawcett
Gonzalez
SSN
756-12-1111
756-12-2222
756-12-3333
756-12-4444
756-12-5555
756-12-6666
756-12-7777
Address
10 Sysco Way
20 Sysco Way
30 Sysco Way
40 Sysco Way
50 Sysco Way
60 Sysco Way
70 Sysco Way
City
Atlanta
Atlanta
Atlanta
Atlanta
Atlanta
Atlanta
Atlanta
State
GA
GA
GA
GA
GA
GA
GA
Zip
30039
30039
30039
30039
30039
30039
30039
Shareholder Information
Shareholder
Shareholder
Shareholder
Shareholder
Shareholder
Shareholder
Shareholder
.
First Name
Andrew
Bill
Cathy
Doris
Elroy
Farah
Gomez
Investor
Last Name
Anderson
Bacon
Cox
Day
Elders
Fawcett
Gonzalez
SSN
756-12-1111
756-12-2222
756-12-3333
756-12-4444
756-12-5555
756-12-6666
756-12-7777
Contribution Date
4/2/2013
4/2/2013
4/2/2013
4/2/2013
4/2/2013
4/2/2013
4/2/2013
Contribution 1
Contribution 2
Item
Value
Item
Cash
$50,000
Cash
$150,000
Cash
$100,000
Cash
$50,000
Cash
$40,000
Cash
$30,000 Land
Cash
$10,000 Computer
Contribution 2
Value
Contribution 3
Item
Value
$50,000
$7,000 Furniture
$3,000
Contribution 4
Item
Value
Net
Contributions
$50,000
$150,000
$100,000
$50,000
$40,000
$80,000
$20,000
Sharholder
Interest
10%
31%
20%
10%
8%
16%
4%
100%
BADEC
Balance Sheet
1/2/2008
BADEC, Inc
4/2/2013
Assets
Cash
Computer
Furniture
Land
Total Assets
Liabilities
$
$
$
$
$
430,000
7,000
3,000
50,000
490,000
$
$
$
$
$
$
$
$
50,000
150,000
100,000
50,000
40,000
80,000
20,000
490,000
Equity
Capital-Anderson
Capital-Bacon
Capital-Cox
Capital-Day
Capital-Elders
Capital-Fawcett
Capital-Gonzalez
Total Liabilities plus Equity
BADEC Income Statement
1/1/2008-12/31/2008
BADEC, Inc.
04/02/2013 – 12/31/2013
Gross Income
Repair Revenue
Interest Income
Dividends (Qualified)
Net Short-term Capital Gain
Total Income from all sources
$100,000
$600
$2,000
$5,000
$107,600
Expenses
Guaranteed payments
Renovation Expense
Rent
Depreciaton expense
Licenses
Travel Expenses
Supplies Expenses
Net Long-term Capital Loss
Charitable Contributions
Total Expenses
$10,000
$5,500
$1,500
$2,066
$500
$800
$700
$10,000
$5,000
$36,066
Net Income (before federal income taxes)
$71,534
Cash Dividend Distribution to- Elders
Cash Dividend Distribution to- Fawcett
Cash Dividend Distribution to- Gonzalez
$5,000
$6,000
$7,000
BADEC
Balance Sheet
1/2/2008
BADEC Partnership
12/31/2013
Assets
Cash
Computer
AccDep-Computer
Furniture
AccDep-Furniture
Land
Total Assets
Liabilities
$
$
$
$
$
$
$
485,600
7,000
(1,745)
3,000
(321)
50,000
543,534
$
$
$
$
$
$
$
$
$
53,534
50,000
150,000
100,000
50,000
40,000
80,000
20,000
543,534
Equity
Retained Earnings
Stock-Anderson
Stock-Bacon
Stock-Cox
Stock-Day
Stock-Elders
Stock-Fawcett
Stock-Gonzalez
Total Liabilities plus Equity
1120
U.S. Corporation Income Tax Return
Form
Department of the Treasury
Internal Revenue Service
A Check if:
1a Consolidated return
(attach Form 851) .
b Life/nonlife consolidated return .
.
2 Personal holding co.
(attach Sch. PH) .
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.
.
For calendar year 2013 or tax year beginning
1a
TYPE
OR
PRINT
Income
Deductions (See instructions for limitations on deductions.)
.
2013
, 20
Name
B Employer identification number
Number, street, and room or suite no. If a P.O. box, see instructions.
C Date incorporated
City or town, state, or province, country and ZIP or foreign postal code
D Total assets (see instructions)
$
E Check if: (1)
(2)
Initial return
(3)
Final return
(4)
Name change
Address change
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1a
2
3
4
Returns and allowances . . . .
Balance. Subtract line 1b from line 1a .
Cost of goods sold (attach Form 1125-A)
Gross profit. Subtract line 2 from line 1c
Dividends (Schedule C, line 19) . .
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1c
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3
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Interest . . .
Gross rents . .
Gross royalties .
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5
6
7
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9
10
Capital gain net income (attach Schedule D (Form 1120)) . . .
Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797)
Other income (see instructions—attach statement) . . . . .
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8
9
10
11
12
13
Total income. Add lines 3 through 10 . . . . . . . .
Compensation of officers (see instructions—attach Form 1125-E) .
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Salaries and wages (less employment credits)
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11
12
13
14
15
16
Repairs and maintenance .
Bad debts . . . . .
Rents . . . . . .
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14
15
16
17
18
19
Taxes and licenses . . .
Interest . . . . . .
Charitable contributions .
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17
18
19
20
21
22
Depreciation from Form 4562 not claimed on Form 1125-A or elsewhere on return (attach Form 4562) .
Depletion . . . . . . . . . . . . . . . . . . . . . . . . . .
Advertising . . . . . . . . . . . . . . . . . . . . . . . . . .
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20
21
22
23
24
25
Pension, profit-sharing, etc., plans
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Employee benefit programs . . . . . . . . . .
Domestic production activities deduction (attach Form 8903) .
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24
25
26
27
28
Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . .
Total deductions. Add lines 12 through 26 . . . . . . . . . . . . . . . . . .
Taxable income before net operating loss deduction and special deductions. Subtract line 27 from line 11 .
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29a
b
Net operating loss deduction (see instructions) .
Special deductions (Schedule C, line 20) . . .
Gross receipts or sales .
b
c
c
Tax, Refundable Credits, and
Payments
, 2013, ending
▶ Information about Form 1120 and its separate instructions is at www.irs.gov/form1120.
3 Personal service corp. (see
instructions) .
.
4 Schedule M-3 attached
OMB No. 1545-0123
30
31
32
33
34
35
36
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Add lines 29a and 29b . . . . . . . . . . . . .
Taxable income. Subtract line 29c from line 28 (see instructions) .
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29b
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29c
30
Total tax (Schedule J, Part I, line 11) . . . . . . . . . . . . . . .
Total payments and refundable credits (Schedule J, Part II, line 21) . . . . . . .
Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . . .
Amount owed. If line 32 is smaller than the total of lines 31 and 33, enter amount owed
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31
32
33
34
Overpayment. If line 32 is larger than the total of lines 31 and 33, enter amount overpaid .
Enter amount from line 35 you want: Credited to 2014 estimated tax ▶
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Refunded ▶
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35
36
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Paid
Preparer
Use Only
Print/Type preparer’s name
Date
Preparer’s signature
▲
▲
Sign
Here
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May the IRS discuss this return with
the preparer shown below (see
instructions)?
Yes
No
Title
Date
Check
if
self-employed
Firm’s name
▶
Firm’s EIN
Firm’s address
▶
Phone no.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 11450Q
PTIN
▶
Form 1120 (2013)
Page 2
Form 1120 (2013)
Schedule C
Dividends and Special Deductions (see instructions)
(a) Dividends
received
(b) %
1
Dividends from less-than-20%-owned domestic corporations (other than debt-financed stock)
70
Dividends from 20%-or-more-owned domestic corporations (other than debt-financed stock)
80
2
see
instructions
3
Dividends on debt-financed stock of domestic and foreign corporations
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Dividends on certain preferred stock of less-than-20%-owned public utilities .
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42
5
Dividends on certain preferred stock of 20%-or-more-owned public utilities
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48
6
Dividends from less-than-20%-owned foreign corporations and certain FSCs .
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70
7
Dividends from 20%-or-more-owned foreign corporations and certain FSCs
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80
8
Dividends from wholly owned foreign subsidiaries
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100
9
Total. Add lines 1 through 8. See instructions for limitation .
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10
Dividends from domestic corporations received by a small business investment company
operating under the Small Business Investment Act of 1958 . . . . . . . . . .
100
11
Dividends from affiliated group members
12
Dividends from certain FSCs
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100
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100
13
Dividends from foreign corporations not included on lines 3, 6, 7, 8, 11, or 12 .
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14
Income from controlled foreign corporations under subpart F (attach Form(s) 5471) .
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15
Foreign dividend gross-up .
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IC-DISC and former DISC dividends not included on lines 1, 2, or 3 .
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Other dividends
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Deduction for dividends paid on certain preferred stock of public utilities .
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19
Total dividends. Add lines 1 through 17. Enter here and on page 1, line 4 .
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20
Total special deductions. Add lines 9, 10, 11, 12, and 18. Enter here and on page 1, line 29b
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(c) Special deductions
(a) × (b)
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▶
Form 1120 (2013)
Page 3
Form 1120 (2013)
Schedule J
Tax Computation and Payment (see instructions)
Part I–Tax Computation
1
2
3
Check if the corporation is a member of a controlled group (attach Schedule O (Form 1120)) .
Income tax. Check if a qualified personal service corporation (see instructions)
. . . .
Alternative minimum tax (attach Form 4626) . . . . . . . . . . . . . .
4
5a
b
Add lines 2 and 3 . . . . . . .
Foreign tax credit (attach Form 1118) . .
Credit from Form 8834 (see instructions) .
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2
3
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5b
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General business credit (attach Form 3800) . . .
Credit for prior year minimum tax (attach Form 8827)
Bond credits from Form 8912 . . . . . . .
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6
7
Total credits. Add lines 5a through 5e
Subtract line 6 from line 4 . . . .
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9a
Personal holding company tax (attach Schedule PH (Form 1120))
Recapture of investment credit (attach Form 4255) . . . .
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b
Recapture of low-income housing credit (attach Form 8611)
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c
Interest due under the look-back method—completed long-term contracts (attach Form
8697). . . . . . . . . . . . . . . . . . . . . . . .
9c
Interest due under the look-back method—income forecast method (attach Form 8866) .
Alternative tax on qualifying shipping activities (attach Form 8902) . . . . . . .
Other (see instructions—attach statement) . . . . . . . . . . . . .
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9e
9f
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5d
5e
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9b
d
e
f
10
11
Total. Add lines 9a through 9f . . . . . . . . . . .
Total tax. Add lines 7, 8, and 10. Enter here and on page 1, line 31 .
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10
11
Part II–Payments and Refundable Credits
12
13
2012 overpayment credited to 2013 .
2013 estimated tax payments . . .
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12
13
14
15
16
2013 refund applied for on Form 4466 .
Combine lines 12, 13, and 14 . . .
Tax deposited with Form 7004 . . .
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14 (
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17
18
Withholding (see instructions) . . . .
Total payments. Add lines 15, 16, and 17 .
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17
18
19
Refundable credits from:
Form 2439 . . . .
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20
Form 4136 . . . . . . . . .
Form 8827, line 8c . . . . . . .
Other (attach statement—see instructions)
Total credits. Add lines 19a through 19d .
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19a
19b
19c
19d
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20
21
Total payments and credits. Add lines 18 and 20. Enter here and on page 1, line 32 .
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21
a
b
c
d
Schedule K
.
.
Check accounting method:
2
See the instructions and enter the:
Business activity code no. ▶
Business activity ▶
c
.
Other Information (see instructions)
1
a
b
.
a
Cash
b
Accrual
c
Yes
No
Product or service ▶
Is the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
If “Yes,” enter name and EIN of the parent corporation ▶
4
At the end of the tax year:
b
.
Other (specify) ▶
3
a
.
)
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.
Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization own
directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of the corporation’s stock entitled
to vote? If “Yes,” complete Part I of Schedule G (Form 1120) (attach Schedule G) . . . . . . . . . . . . . . . .
Did any individual or estate own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of
the corporation’s stock entitled to vote? If “Yes,” complete Part II of Schedule G (Form 1120) (attach Schedule G) . . . . . . .
Form 1120 (2013)
Page 4
Form 1120 (2013)
Schedule K
Other Information continued (see instructions)
Yes
5
No
At the end of the tax year, did the corporation:
a
Own directly 20% or more, or own, directly or indirectly, 50% or more of the total voting power of all classes of stock entitled to vote of any foreign or
domestic corporation not included on Form 851, Affiliations Schedule? For rules of constructive ownership, see instructions.
If “Yes,” complete (i) through (iv) below.
(i) Name of Corporation
(ii) Employer
Identification Number
(if any)
(iv) Percentage
Owned in Voting
Stock
(iii) Country of
Incorporation
b Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in any foreign or domestic partnership
(including an entity treated as a partnership) or in the beneficial interest of a trust? For rules of constructive ownership, see instructions.
If “Yes,” complete (i) through (iv) below.
(i) Name of Entity
6
(ii) Employer
Identification Number
(if any)
(iv) Maximum Percentage
Owned in Profit, Loss, or
Capital
(iii) Country of
Organization
During this tax year, did the corporation pay dividends (other than stock dividends and distributions in exchange for stock) in excess of the
corporation’s current and accumulated earnings and profits? (See sections 301 and 316.) . . . . . . . . . . . . . .
If “Yes,” file Form 5452, Corporate Report of Nondividend Distributions.
If this is a consolidated return, answer here for the parent corporation and on Form 851 for each subsidiary.
7
At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of (a) the total voting power of all classes
of the corporation’s stock entitled to vote or (b) the total value of all classes of the corporation’s stock?
. . . . . . . . .
For rules of attribution, see section 318. If “Yes,” enter:
(i) Percentage owned ▶
and (ii) Owner’s country ▶
8
(c) The corporation may have to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation
Engaged in a U.S. Trade or Business. Enter the number of Forms 5472 attached ▶
Check this box if the corporation issued publicly offered debt instruments with original issue discount . . . . . . . . ▶
9
10
If checked, the corporation may have to file Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments.
Enter the amount of tax-exempt interest received or accrued during the tax year ▶ $
Enter the number of shareholders at the end of the tax year (if 100 or fewer) ▶
11
If the corporation has an NOL for the tax year and is electing to forego the carryback period, check here .
12
If the corporation is filing a consolidated return, the statement required by Regulations section 1.1502-21(b)(3) must be attached or the
election will not be valid.
Enter the available NOL carryover from prior tax years (do not reduce it by any deduction on line 29a.) ▶ $
13
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.
▶
Are the corporation’s total receipts (page 1, line 1a, plus lines 4 through 10) for the tax year and its total assets at the end of the tax year
less than $250,000? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If “Yes,” the corporation is not required to complete Schedules L, M-1, and M-2. Instead, enter the total amount of cash distributions and the book
value of property distributions (other than cash) made during the tax year ▶ $
14
15a
b
Is the corporation required to file Schedule UTP (Form 1120), Uncertain Tax Position Statement (see instructions)? .
If “Yes,” complete and attach Schedule UTP.
Did the corporation make any payments in 2013 that would require it to file Form(s) 1099? . . . . . . .
If “Yes,” did or will the corporation file required Forms 1099?. . . . . . . . . . . . . . . .
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16
During this tax year, did the corporation have an 80% or more change in ownership, including a change due to redemption of its own
stock? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
During or subsequent to this tax year, but before the filing of this return, did the corporation dispose of more than 65% (by value) of its
assets in a taxable, non-taxable, or tax deferred transaction?
. . . . . . . . . . . . . . . . . . . . .
18
Did the corporation receive assets in a section 351 transfer in which any of the transferred assets had a fair market basis or fair market
value of more than $1 million? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Form
1120 (2013)
Page 5
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