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<�04S Corporations - Returns With and Without Net Income

/=52003 Corporation Source Book of Statistics of Income,






 
 
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lIncome Tax Returns of Active 1120S Corporations with Accounting Periods Ended July 2003 Through June 2004 --

















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""Zero "under "under "under "under "under "under  "under  "under "under #or
 

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%Total%Assets~ &Y@~ &@o@~ &@@~ &@廆~ &埑@~ &埫@~  &j谸~  &j鐯~ &j鳣'more
 
0 ( 1 Number of returns.................. ~
4癎餈~ 4€B艪~ 4犤釦~ 49継~ 4販@~ 4去@~ 4t〡~ (�@~ (餿@~ (\@~ (G@~ (A@
 
 0 ( 2 Total assets....................... ~
4B� (
-~ 4P�)A~ 4vE~ 4~�&~ 4浦x~ 4驊�
~ 4z�~ 4觫8
~ 4rs�~ 4妛�~ 4氫�
 
 0( 3 Cash............................. ~ 
4騕_
 (
-~ 4T]A~ 4€pA~ 4� A~ 4%&~ 4�3~ 4�(~  4�+~  4爮A~ 4x A~ 4栐D
 
0( 4 Notes and accounts receivable.... ~ 
4\
 (
-~ 4 邗@~ 4 橁@(*93,620~ 4`A~ 4驡~ 4H'A~  4i.A~  4� A~ 4T|A~ 4闎F
 
0 ( 5 Less: Allowance for bad debts. ~
4A (
-~ (6@~ (€F@ (
- (*34,734~ 4i锧~ 4 ,釦~ 4€￡@~ 4唷鏎~ 4萝@~ 4 闌
 
 0( 6 Inventories...................... ~ 
4H�-A (
-~ 4�8霡(*95,123~ (:@~ 4�>餈~ 4爈A~ 4罌這~  40�A~  4�A~ 4伢@~ 4@相@
 
0( 7 U.S. govt. obligations, total.... ~ 
4(A (
-(*93 (
- (
- (
-~ 4é@~ 4Ъ@~  4郶鐯~  4纎鏎~ 4€浢@~ 4吧@
 
0( 8 Tax-exempt securities............ ~ 
4蓿* (
- (
- (
- (
- (
-~ (爒@~ 4狸袬~  4燱釦~  4@麋@~ 4@ 褸~ 4詨!A
 
0( 9 Other current assets............. ~ 
4�9� (
-~ 4`/鯜~ 4@ 駺(*59,815~ 4H�
A~ 4€!A~ 4 � A~  4(�A~  4`4A~ 4�
A~ 4T�A
 
0( 10 Loans to shareholders............ ~ 
4N�4 (
-~ 4@b锧(*16,228(*3,091(*54,908~ 4黗A~ 4困麫~  4€著@~  4�"鞞~ 4圄銨~ 4纀餈
 
0( 11 Mortgage and real estate loans... ~ 
4€淞@ (
- (
- (
- (
- (
- (
- (
-~  4O癅~  4d滰 (
-~ 4Bˊ
 
0( 12 Other investments................ ~ 
4"臁 (
-(*19,623(*101,262~ (€a@(*5,730~ 4泻)A~ 4@A~  4f�2~  4�+~ 4庻%~ 4v以
 
0( 13 Depreciable assets............... ~ 
4议% (
-~ 4Z燛~ 4V4D~ 4PaA~ 4D�:A~ 4�
~ 4陫�~  4IA~  4 鄡~ 4zxj~ 4n
 
0( 14 Less: Accumulated depreciation ~ 
4�2_ (
-~ 4笂-A~ 4n�/~ 4瘙A~ 44A~ 4忠�~ 4J録~  4V�~  4武L~ 4* G~ 4蘩W
 
0( 15 Depletable assets................ 
(*27,833 (
- (
-(*52 (
- (
- (
- (
-  (
-~  4鑿@ (
-~ 4"贎
 
0( 16 Less: Accumulated depletion... 
(*27,326 (
- (
-(*25 (
- (
- (
- (
-  (
-~  (鑰@ (
-~ 4"贎
 
0( 17 Land............................. ~ 
4鯞* (
-(*33,524(*24,392 (
-(*42,182~ 4牂餈~ 4@瘗@~  4€ 餈~  4�6駺~ 4郋鉆~ 4� A
 
0( 18 Intangible assets (Amortizable).. ~ 
4奲�
 (
-~ 4P�A~ 40C魼(*1,110~ 4�A~ 4瀿Y~ 4p�#A~  4�#A~  4�!A~ 4@m&A~ 4诏�
 
0( 19 Less: Accumulated amortization ~ 
4�/� (
-~ 4P鬻@~ 4绤郂(*508~ 4P您@~ 4�%~ 4╒A~  4� A~  4�/A~ 4跃A~ 4埪A
 
0( 20 Other assets..................... ~ 
4Jsu (
-~ 4€罖~ 4€g蹳(*159,080~ 4犐駺~ 4,�A~ 4犲隌~  4H�A~  4($
A~ 4�A~ 4^�(
 
0( 21 Total liabilities.................. ~ 
4B� (
-~ 4P�)A~ 4vE~ 4~�&~ 4浦x~ 4驊�
~ 4z�~  4觫8
~  4rs�~ 4妛�~ 4氫�
 
0( 22 Accounts payable................. ~ 
4V� (
-~ 4昂鳣~ 4�A(*20,689~ 4A~ 4鋗"A~ 4PsA~  4詁 A~  4A~ 4@�A~ 4L�A
 
0( 23 Mort, notes, and bonds under 1 yr ~ 
4Z膼 (
-(*303,250(*12,445(*7,806(*41,510~ 44�A~ 4朠&~  4`�A~  4h�A~ 4h�A~ 4€1A
 
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0 ( 24 Other current liabilities........ ~
4�R
 (
-~ 4趣A~ 4隘A~ 4p"魼~ 4� A~ 4� 4A~ 4�'A~ 4F�/~ 4�#~ 4LZA~ 4 0A
 
 0!( 25 Loans from shareholders.......... ~ !
4居X
 !(
-~ !4蚌4A~ !4FC/!(*63,943~ !4hg A~ !4�(�~ !4� A~ ! 4h�A~ ! 4� 鶣~ !4鄀錊~ !4秆@
! 
!0"( 26 Mort, notes, bonds, 1 yr or more. ~ "
4挍�
 "(
-~ "4�A"(*219,963"(*150,903"(*265,828~ "4も*A~ "4. A~ " 4喗4~ " 4.~ "4�%+~ "4.恨
" 
"0#( 27 Other liabilities................ ~ #
4^9� #(
-#(*8,653#(*127,203 #(
-#(*55,099~ #4忐A~ #4盀"A~ # 4`LA~ # 4A~ #4疱A~ #40-"A
# 
#0$( 28 Net worth........................ ~ $
4Z韤 $(
-~ $4驺�~ $4 �羱 $4隘A~ $4卷8~ $4Η/~ $4湅A~ $ 4Z鋥~ $ 4�:9A~ $4p3A~ $4⒎*
$ 
$0%( 29 Capital stock................... ~ %
4n齸 %(
-~ %4�A~ %4@嚆@~ %4鋱!A~ %4豉A~ %4�A~ %4狌�@~ % 4懊A~ % 4€@~ %4盾@~ %4H A
% 
%0&( 30 Additional paid-in capital...... ~ &
4抴�
 &(
-~ &4梓(A~ &4\� A&(*255,992~ &4�A~ &4爎6A~ &4葬&A~ & 4X|+A~ & 4榔A~ &4靘A~ &4RG�
& 
&0'( 31 Retained earnings-unappropriated ~ '
4�?6 '(
-~ '4抲p�~ '4*羱 '4� 羱 '4糴A~ '4�'�~ '4�#�~ ' 4f譐~ ' 4�5A~ '4呜7~ '4騭�
' 
'0(( 32 Less: Cost of treasury stock... ~ (
4笺&A ((
- ((
-((*36,706~ ((@~ ((4@~ (4諤~ (4嗍闌~ ( 40�A~ ( 4 �A~ (4€E貮~ (4�A
( 
(0)( 33 Total receipts..................... ~ )
4�3 ~ )46}$~ )4�/w
~ )4瀇�~ )4�~ )4伛KA~ )4�/�~ )4稕�
~ ) 4褹�
~ ) 4C
~ )4狮�~ )4谱3

) 
)0*( 34 Business receipts................ ~ *
4jk�~ *4�A~ *4增VA~ *4��~ *4>牉~ *4�~ *4n娛~ *4嶥�
~ * 4緙�
~ * 4汽
~ *4��~ *4&�

* 
*0+( 35 Interest on govt. obligations.... ~ +
4炰@ +(
-+(*41+(*37~ +(0@~ +(@~ +(\@~ +(€嘆~ + 4偍@~ + 4〡~ +4窑@~ +4纮這
+ 
+0,( 36 Net gain, noncapital assets...... ~ ,
4H-A,(*132,726 ,(
-~ ,(@~ ,4鋼@ ,(
-,(*3,011~ ,(pu@~ , 4€ 罖~ , 4鞗@~ ,(8岪~ ,4�郂
, 
,0-( 37 Other receipts................... ~ -
4�c~ -4e鸃~ -4��@~ -4燞鵃 -(*-301~ -4@拜@~ -4攖A~ -4€0釦~ - 4 A~ - 4€鬻@~ -4 嗏@~ -4�4A
- 
-0.( 38 Total deductions................... ~ .
4饵V~ .4渿 A~ .4�V
~ .4f甏~ .4猍�~ .4z餮~ .4趐�~ .4
~ . 4钛�
~ . 4$�~ .4獂�~ .4�

. 
.0/( 39 Cost of goods sold............... ~ /
4栦w~ /4�鸃~ /43[~ /40{(A/( *1,275,493~ /4TP(A~ /4f�/
~ /4笁GA~ / 4頸�~ / 4V詃~ /4f�.~ /4�+A
/ 
/00( 40 Compensation of officers......... ~ 0
4jZ�~ 04@覢~ 04,A~ 04�A~ 04豨A~ 04bA~ 04P�A~ 04@{A~ 0 45A~ 0 40A~ 04`鏎~ 04x A
0 
001( 41 Salaries and wages............... ~ 1
4赨U~ 14鲤釦~ 14烓9~ 14H"A~ 14霴A~ 14�>(A~ 14yu~ 14^h~ 1 4I~ 1 4爎%A~ 144�A~ 14>鞪
1 
102( 42 Repairs.......................... ~ 2
4lA~ 24財@~ 24@~ 24€I訞~ 24@J訞~ 24€袬~ 24爡鼲~ 24爉鐯~ 2 4`鏎~ 2 4 ㄡ@~ 24€鲎@~ 24嚯鍬
2 
203( 43 Bad debts........................ ~ 3
4镊A3(*41,8193(*6,3983(*4,9043(*8,3883(*3,976~ 34{魼~ 34繼郂~ 3 4�銨~ 3 4€G谸~ 34衈駺~ 34 蜙
3 
304( 44 Rent paid on business property... ~ 4
4>2€~ 44€性@~ 44�A~ 44鴤A~ 44鄏郂~ 44d8A~ 44喕(~ 44� A~ 4 4€^A~ 4 4惷鳣~ 44`题@~ 44U鶣
4 
405( 45 Taxes paid....................... ~ 5
4.嘦~ 54懔@~ 54x�A~ 54>馌~ 54@"譆~ 54� 鸃~ 54�A~ 54, A~ 5 4eA~ 5 4�鵃~ 54 @~ 54富A
5 
506( 46 Interest paid.................... ~ 6
4h�(A~ 64�"A~ 64�銨~ 64@@6(*8,075~ 64€
誁~ 64厉鶣~ 64 @~ 6 4爱駺~ 6 4p餈~ 64`@~ 64(DA
6 
607( 47 Amortization..................... ~ 7
4铊!~ 74摊@~ 74€c菮7(*4,8287(*66~ 74�譆~ 74@壶@~ 74@葸@~ 7 4 鞞~ 7 4@傡@~ 74鄕鸃~ 74�
A
7 
708( 48 Depreciation..................... ~ 8
4>絶~ 84肋跕~ 84pR餈~ 84◆@~ 84€<虭~ 84鑿A~ 84€�A~ 84軂A~ 8 4�$A~ 8 4p� A~ 84Hp
A~ 84励A
8 
809( 49 Depletion........................ ~ 9
(€G@ 9(
- 9(
- 9(
- 9(
- 9(
- 9(
-~ 9(€G@
9 ( 9 (
- 9(
- 9(
-
9 
90:( 50 Advertising...................... ~ :
4蝵1~ :4,碄~ :4纮錊~ :4@}褸~ :4@蠤~ :4€;鏎~ :4x, A~ :4x�A~ : 4@~ : 4@D闌~ :4燽鏎~ :4'駺
: 
:0;( 51 Pension, prof sh, stock, annuity. ~ ;
4淿A;(*196~ ;4營鯜;(*12,261;(*51,983~ ;4嗯錊~ ;4 ,隌~ ;4@~ ; 4 -酅~ ; 4笞@~ ;4@<諤~ ;4€鳣
; 
;0<�( 52 Employee benefit programs........ ~ <�
4$(A~ <�4H睝~ <�4€＼@~ <�4篮蠤<�(*14,480~ <�4P轲@~ <�4P@麫~ <�4@A~ <� 4缷鳣~ <� 4蒺@~ <�4@l鐯~ <�4堳A
<� 
<�0=( 53 Net loss, noncapital assets...... ~ =
4`镶@~ =4:藹 =(
-=(*12,801 =(
-~ =(pw@=(*1,154=(*470~ = 4┛@~ = (@s@~ =(0|@~ =(`y@
= 
=0>( 54 Other deductions................. ~ >
4V赼~ >4@生@~ >4讪^~ >4F@~ >4� A~ >4p"%A~ >4軠>A~ >4�D~ > 4|D-A~ > 4糄'A~ >4�A~ >4�1>
> 
>0?( 55 Total receipts less total deducts.. ~ ?
4�~ ?4鄌隌~ ?4�!~ ?4嘣鼲~ ?4P鼲~ ?4�.A~ ?4鹁A~ ?4橆A~ ? 4鋙A~ ? 4A~ ?4$0A~ ?4<�A
? 
?@�@
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0@( Total 1120S corporation net �@
(�
@(
@(
@(
@(
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@(
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@ (
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@ 
@0A( 56 income (less deficit)............. ~ A
4睩6
~ A4€渺@~ A4J!~ A4扩兀~ A40窿@~ A4绹A~ A4!A~ A4敵A~ A 4钺+~ A 4x?!A~ A4�A~ A4fMO
A 
A0B( 57 1120S corporation net income..... ~ B
4迃�
~ B4<{A~ B4�7~ B4济A~ B4X�A~ B48QA~ B4ZA~ B4禜$~ B 4頜5~ B 4烐&~ B4$A~ B4蔰[
B 
B0C( 58 1120S corporation deficit........ ~ C
4.7�~ C4惻A~ C4鵂A~ C4�2AC(*68,856~ C4�%�@~ C4 A~ C4@*A~ C 4�A~ C 4稗馌~ C4�1鬇~ C4�.A
C 
C0D( Net income (less deficit) from �D
(�
D(
D(
D(
D(
D(
D(
D(
D (
D (
D(
D(
D 
D0E( 59 a trade or business............... ~ E
4V嬞~ E4鄌隌~ E4攳 A~ E4愐鼲~ E4 O鼲~ E4h.A~ E40�A~ E4茆A~ E 4�>A~ E 4A~ E4€A~ E40�A
E 
E0F( 60 Net income....................... ~ F
4p
~ F4x4A~ F4蹲7~ F4\�A~ F4�A~ F4剚A~ F4�=~ F4(�A~ F 4*~ F 4N�"~ F4A~ F4餠(A
F 
F0G( 61 Deficit.......................... ~ G
4R邧~ G4�A~ G4尲A~ G4pWAG(*68,871~ G4@�@~ G4朰 ~ G4樦A~ G 4� A~ G 4P袤@~ G4嘌鰼~ G4拜A
G 
G0H( Portfolio income (less deficit) �H
(�
H(
H(
H(
H(
H(
H(
H(
H (
H (
H(
H(
H 
H0I( 62 distributed to shareholders:..... ~ I
4�.X~ I4璞@~ I4z~ I4垣@I(*5,921~ I4奥鸃~ I4 e頏~ I4 滚@~ I 4X�A~ I 40y餈~ I4爊鏎~ I4衦*A
I 
I0J( 63 Dividend income.................. ~ J
4Hm#A~ J(@S@J(*29J(*113 J(
-~ J(繱@~ J4慇~ J4涑@~ J 4侠@~ J 4洞@~ J4嵉@~ J4蜤%
J 
J0K( 64 Interest income.................. ~ K
4AK(*645~ K48~ K4知@K(*772~ K4I籃~ K4@堝@~ K4 !銨~ K 4澷@~ K 4@粼@~ K4N訞~ K4鸃
K 
K0L( 65 Royalty income (less loss)....... ~ L
4
蔃~ L(@ L(
- L(
- L(
- L(
-~ L(恞@~ L4|濦~ L 4驙@~ L (8咢~ L4虼@~ L4*
L 
L0M( 66 Net S-T capital gain (less loss). ~ M
4p+A M(
-~ M(@~ M(@ M(
-M(*106,336M(*12,363~ M(纞 M 4礆纞 M 4滰~ M4H汙~ M4愬餈
M 
M0N( 67 Net L-T capital gain (less loss). ~ N
4窽A~ N4$瓳 N(
-~ N((@~ N4碄~ N(@s@~ N4A盄~ N4犪錊~ N 4>
A~ N 4�1酅~ N4I藹~ N4i餈
N 
N0O( 68 Other portfolio income (net)..... ~ O
4x罖 O(
- O(
- O(
- O(
- O(
- O(
- O(
-~ O (,@~ O 4猞@~ O(€V@~ O4稝
O 
O0P( Real estate rental net income �P
(�
P(
P(
P(
P(
P(
P(
P(
P (
P (
P(
P(
P 
P0Q( 69 (less deficit)................. ~ Q
4P*馌~ Q(@X@ Q(
-~ Q(:@ Q(
-~ Q( �Q(*24,467~ Q(@~ Q 4@]軥~ Q 4贝@~ Q4詶@~ Q4@罖
Q 
Q0R( 70 Net income....................... ~ R
4鄤馌~ R(@X@ R(
-~ R(:@ R(
- R(
-R(*24,467~ R(€Y@~ R 4@{軥~ R 4鹊@~ R4燖~ R4翤
R 
R0S( 71 Deficit.......................... ~ S
4@ S(
- S(
- S(
- S(
-~ S( @ S(
-~ S(繵@~ S (@^@~ S (pq@~ S(葊@~ S(恲@
S 
S0T( Net income (less deficit) from �T
(�
T(
T(
T(
T(
T(
T(
T(
T (
T (
T(
T(
T 
T0U( 72 other rental activity.......... ~ U
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U0V( 73 Net income....................... ~ V
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V0W( 74 Deficit.......................... ~ W
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W0X( 75 Total income tax before credits.... ~ X
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X0Y( 76 Built-in gains tax............... ~ Y
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Y0Z$( 77 Excess net passive income tax....  Z
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Zg[3_Source: IRS, 2003 Corporation Source Book of Statistics of Income. Publication 1053. May 2006.
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