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Calculating Income from 1040, K1 & 1120S (S Corporation)

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Calculating Income from 1040, K1 & 1120S (S Corporation) Calculating Income from 1040, K1 & 1120S (S Corporation) Tax Return Review Series December 2017 Genworth Mortgage Insurance Corporation ©2017 Genworth Financial, Inc. All rights reserved. Objective Understand‏ the meaning of “Self Employed” Learn‏ to use Fannie Mae’s Form 1084 to calculate supportable income using tax returns. We will also include a brief overview of Freddie Mac Guidelines Complete‏ Fannie Mae’s 1084 – W2 from 1120S (Section 1) – 1120S K1 Review (Section 9) – 1120S Review (Section 10) Complete‏ the Solvency Calculator – Solvency/Liquidity Test Tax return Series Form 1120 with K1 Fannie Mae Updates SEL‏ 2015-09 – Cash Flow Analysis Form updated – Sections of Chapter B3-3-2 for Self- Employed Borrowers updated • Evidence of liquidity if no distributions made from partnerships or S corps – DU updated to allow one year personal and business tax returns for certain case files – Changes effective for applications dated February 1, 2016 Tax return Series Form 1120 with K1 2016 Fannie Mae Updates SEL‏ 2016-05 – Updates to Business Income • Eliminate requirement to confirm borrower has access to income • Guidance for methods lenders may use to determine adequate business liquidity when liquidity assessment is required • Verbal verifications of employment for a self-employed borrower can be obtained within 120 days prior to note date – Chapter B3-3-1.07, 09 and B3-3-2 of the Selling Guide have been updated – Effective on or before October 1, 2016 but lenders and implement immediately Tax return Series Form 1120 with K1 S Corporation Income Tax return Series Form 1120 with K1 Not Using Self Employed Income Tax return Series Form 1120 with K1 Not Using Self Employed Income When Do We Have To Tell Loan Product Advisor Our Borrower Is Self- Employed? Tax return Series Form 1120 with K1 Freddie Mac Updates Tax return Series Form 1120 with K1 Training Tools and Information Tax return Series Form 1120 with K1 Training Tools and Information Tax return Series Form 1120 with K1 10 You’ll Need Calculators- Tax return Series Form 1120 with K1 You’ll Need- Tax return Series Form 1120 with K1 The Case Study… The Case Study Alice Firstimer Alice is a 50% shareholder of an 1120S. Her reported taxable Income is several sources as evidenced by her 1040. Our session today will focus only on her 1120S Income from Smith and Firstimer Other sources may be used to qualify, but our session will focus for training purposes on this one business- An S Corporation Page 2 Tax return Series Form 1120 with K1 1120S Corporation H K1 % Line 1 Ordinary Income $_________ Line 21 Ordinary Income $_________ Net Income $_______ Schedule E Part II 1040 Line 17 Net Income Sch.E *$_________ *Taxed at a personal rate Tax return Series Form 1120 with K1 14 Form 1120S / S-Corp Return Page 14 Tax return Series Form 1120 with K1 1120S Corporation H K1 % Line 1 Ordinary Income $_________ Line 21 Ordinary Income $_________ Net Income $_______ Schedule E Part II 1040 Line 17 Net Income Sch.E *$_________ *Taxed at a personal rate Tax return Series Form 1120 with K1 16 Review the K1 Page 12 Tax return Series Form 1120 with K1 1120S Corporation H K1 % Line 1 Ordinary Income $_________ Line 21 Ordinary Income $_________ Net Income $_______ Schedule E Part II 1040 Line 17 Net Income Sch.E *$_________ *Taxed at a personal rate Tax return Series Form 1120 with K1 18 Review Schedule E Page 8 Tax return Series Form 1120 with K1 1120S Corporation H K1 % Line 1 Ordinary Income $_________ Line 21 Ordinary Income $_________ Net Income $_______ Schedule E Part II 1040 Line 17 Net Income Sch.E *$_________ *Taxed at a personal rate Tax return Series Form 1120 with K1 20 Form 1040 Reports to Line 17 Page 2 Tax return Series Form 1120 with K1 Let’s Begin! We will use the 1040 to identify the if any wages were reported (line 7).Then we will review the corresponding W2 forms. Page 2 Get Out Your Cash Flow Calculator and Case Study And Let’s Begin Tax return Series Form 1120 with K1 Fannie Mae Cash Flow Form 1084 Are any W2 wages from self-employment? Page 1 If yes, determine if the borrower owns 25% or more of the entity that issued the W2! Tax return Series Form 1120 with K1 Fannie Mae Cash Flow Form 1084 Verify‏ ownership with the K-1. This is the only document that will verify percent of ownership in an S Corporation. Alice‏ owns 50% of the business So‏ is our W-2 Wage going to be considered Self-employed or salary in this case? Page 12 Tax return Series Form 1120 with K1 Fannie Mae Cash Flow Form 1084 25% or greater ownership indicates that the borrower has to be treated as “Self Employed”. When self employed and using the income you must: • Review the Business Returns • A business Credit Report and P&L may be required (check investor guidelines) • If two years tax returns required, average the Income (only if not declining). • Y-T-D Paystub is required but is not used in the calculation of qualifying income. Page 1 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 9 Tax return Series Form 1120 with K1 Let’s Use the Solvency Calculator- Tax return Series Form 1120 with K1 1120S Review for Solvency/Liquidity Page 17 The last page of the 1120S Return is a Balance Sheet (Schedule L) Tax return Series Form 1120 with K1 Balance Sheet Current Ratio and Quick Ratio Current Assets (Cash #1 + Acct Receivable #2 + # 4 + #5+ Current Assets #6 Current Liabilities (Acct Pay. #16 + MNB #17 + Other Current Liabilities #18 Current Assets $2,760 + $0 + $0 + $0 +$0= $2,760 Current Liabilities $0 + $0 + $4,789 = $4,789 .60 - Solvency Page 17 Tax return Series Form 1120 with K1 Did The Business Pass The Liquidity Test? Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 9 Page 12 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 9 Page 12 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 9 Page 12 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Now you need to review the 1120S… Page 14 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 14 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 14 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 14 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 14 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 19 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 17 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Page 18 Tax return Series Form 1120 with K1 Income Analysis Form 1084 Section 10 Could we use the full income of $110757 if needed in this case? Tax return Series Form 1120 with K1 Genworth Underwriting Guidelines Tax return Series Form 1120 with K1 Genworth Rate Express® Tax return Series Form 1120 with K1 LOS Connections Tax return Series Form 1120 with K1 Training Tools and Information Tax return Series Form 1120 with K1 Training Tools and Information Tax return Series Form 1120 with K1 47 Additional MI Site Information Tax return Series Form 1120 with K1 Your Genworth Resources ActionCenter®: 800 444.5664 Your Local Genworth Regional Underwriter Your Genworth Sales Representative Tax return Series Form 1120 with K1 Legal Disclaimer Genworth‏ Mortgage Insurance is happy to provide you with these training materials. While we strive for accuracy, we also know that any discussion of laws and their application to particular facts is subject to individual interpretation, change, and other uncertainties. Our training is not intended as legal advice, and is not a substitute for advice of counsel. You should always check with your own legal advisors for interpretations of legal and compliance principles applicable to your business. GENWORTH‏ EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO THESE MATERIALS AND THE RELATED TRAINING. IN NO EVENT SHALL GENWORTH BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES OF ANY KIND WHATSOEVER WITH RESPECT TO THE TRAINING AND THE MATERIALS. Collateral Underwriter®, Home Ready ® and Desktop Underwriter® or DU® are registered trademarks of Fannie Mae Loan Product Advisor®, Home Possible®, Home Possible Advantage®, Loan Collateral Advisor® and Home Value Explorer® (HVE®) are registered trademarks of Freddie Mac ActionCenter®, Homebuyer Privileges® and Rate Express® are registered trademarks of Genworth Mortgage Insurance Simply UnderwriteSM is a registered service mark of Genworth Mortgage Insurance Genworth Mortgage Insurance Offers A Comprehensive Suite Of Training Opportunities To Boost Your Know-How, Benefit Your Bottom Line, And Serve Your Borrowers Better. Visit mi.genworth.com To Learn More. Tax return Series Form 1120 with K1.
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