Passive Vs. Active Income

Looking for some tax advice. Question: We have an S-Corp that owns income property. We have income generated from another source that we would like to stream through the S-Corp. Do we have to keep the passive income seperate from the active, and if so, how do we do this from a tax stand point?

Thanks for your advice.

Comments(4)

  • DaveREI18th September, 2003

    The way I understand it... the passive income cannot exceed a certain %age of your s corps total earnings..... and for the life of me I cant remember that %age....

    If it's exceeded you lose the s corp status... your cpa should have the answer off the top of his head...

    I have a phone call scheduled with mine for monday...I can ask and get back to you..if you like...

  • mussetter19th September, 2003

    I'd love to hear that too.

    Ronnie
    [addsig]

  • skywaz21st September, 2003

    Dave,

    Thanks for the reply. Yes, please let us know what your CPA says.

  • DaveT1st October, 2003

    Perhaps this article will shed some light on your question. While the article is geared to C-Corp and Personal Holding Company issues, any closely held corp (such as an S-Corp) may be also be subject to this pitfall.

    http://www.nysscpa.org/cpajournal/old/14469571.htm

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