31 янв. 2014 г. · Other Adjustments Account. Form 1120S, U.S. Income Tax Return for an S Corporation, refers to the corporation's other adjustments account (OAA).

1 апр. 2022 г. · The accumulated adjustments account (AAA) tracks the amount of undistributed income that has been taxed to S corporation shareholders after ...

The Accumulated Adjustments Account is used by S-Corporations to determine how shareholders must treat distributions of property from the S-Corporation.

The accumulated adjustments account (AAA) is used to compute the tax effect of distributions made by an S corporation with accumulated earnings and profits.

The accumulated adjustments account is an account of the S corporation and is not apportioned among shareholders. The AAA is relevant for all taxable years ...

25 сент. 2024 г. · Other Adjustments Account – This column will hold miscellaneous adjustments, like tax-exempt income.

The accumulated adjustments account (AAA) is used to compute the tax effect of distributions made by an S corporation with accumulated earnings and profits.

6 янв. 2023 г. · The other adjustment account (OAA) is a tax record used to keep track of the undistributed tax-exempt income of an S corporation. Accumulated Adjustment... · Other Adjustment Account

If the distribution reduces AE&P to zero, any remaining distribution will reduce the Other Adjustment Account (OAA). Any remaining distribution reduces the ...

18 июн. 2020 г. · Tax Exempt Income in the Other Adjustments Account (OAA),. 5. Non-taxable up to the shareholder's stock basis (i.e. a return of capital),. 6 ...