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L
lmcarey1
Level 2
December 7, 2019
Question

Where do you deduct section 174 research & development expenses that are on your scorp k-1

  • December 7, 2019
  • 3 replies
  • 20 views
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3 replies

sjrcpa
sjrcpa
Level 15
December 7, 2019
Aren't they already deducted to arrive at Line 1? Or are you asking about the credit?
The more I know the more I don’t know.
L
lmcarey1Author
Level 2
December 7, 2019
Well, in looking at the Schedule K-1 Form 1120S - there is an amount in Box 12 with a code S?  Which they said were their share of IRC Section 174 research and development expenses incurred by the S-Corp.  However, there is also an amount of a credit in Box 13 with a Code M?  Thank you for your input!
L
lmcarey1Author
Level 2
December 7, 2019
No they are not already deducted from line 1
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