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Is it required to have money from loans from owners be paid out?

By Hank Bulmash |

Harry asked:

On my corporate tax returns balance sheet I have a line that says "Loans from Owners" I have around $11,000.00 in there. Apparently this is money that I have "loaned" my company. When I had my corporate income tax done this year the accountant used the money from Loans from Owners to "repay" me. As a result, instead of having to pay tax on about $2,000 I had to pay tax on $12,000. My question is: is it required that the money from "Loans from Owners" be paid out. That money's been there about 10 years and this is the first time that's been done.

Hank Bulmash answered:

The reader is correct. He doesn't have to pay tax on money that he lent to his own company. So either the accountant is in error, or the reader is incorrect in his understanding of the fact situation.

It's possible that in the past, the reader actually took $11,000 from the company and the withdrawal was shown as a credit (or liability) in the loan to company account. If the reader actually owed the money to his company, then the accountant's treatment is correct.

The only solution is for the reader to discuss the facts with his own accountant.

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