Forming A Corporation

I had some questions about forming a corporation.

1.) What is the capitalization of a corporation?

2.)A NV Corp has 75,000 shares (minimal authorized shares, with minimum filing fee, each share has $1 par value), I know this means that I have 75,000 shares, that I also have $75K of authorized capital.

Would this mean that I would have to already have $75K in cash at the moment?

Comments(6)

  • cjmazur31st July, 2008

    what out for borrowing to/from shareholder. That is a transaction scrutinized by the IRS. Also, interest has to be charged, or it will be impuged by the IRS.

    I keep cash on hand in a checking account or if <say 100 in petty cash.

  • bargain761st August, 2008

    An S-Corp requires no interest to be charged. After all, interest to you is an expense to the Corporation, which balances out.
    [addsig]

  • bargain761st August, 2008

    Also, the loan has no effect whatsoever on the shares.

    Our CPA calculates "Loan From Stockholder" and "Repayment of Loan" at year-end with no special documentation other than the notation at the time the check is written or received.

    He has been my CPA over 20 years, we have been IRS-audited for 2 years without major penalty....unless you consider "personal use of a Company vehicle" a major penalty.

    We do operate as S-corps. 4 or 5 of them, actually.
    [addsig]

  • omicron30002nd August, 2008

    The info you have told me is very interesting. Would my salary paid in my corporation stay in the corp, or be paid to me?
    The reason I ask that is because, in the past the IRS would try to attempt to state that dividends paid to me in my company would be treated as a salary?
    Example:
    But then it would need to be explained to them that in the agreement with the board of directors that I would have to defer payments to myself until my company was able to obtain consistent cash flow?

    From what I am hearing, I might not be able to spend any of the money I earned and worked so hard for? (with my corp salary, after all expenses are paid, and choosing a fiscal year, later than Sept for example).

  • cjmazur20th August, 2008

    One would think if you slid the clock and have them the same about of time, things would be cool.

  • ITBInvestor20th August, 2008

    Having won a foreclosure bid (an subsequently losing it...) on an abandoned property that (literally) no one cared about fall through because of a relatively trivial technical issue, I would suggest getting a good tax lien attorney. It cost me nothing, but would have cost me over $4K had I not closed with an attorney/title insurance/etc. My advice, seek competent legal council.

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