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Posted

Can a two partner 1065, reduce one partner share of profits to zero? 50/50 ownership, I just want make it’s not a problem and the business needs to be treated on Sch C.

 

thanks

Posted

Yeah, partners can still have capital at 50/50 or whatever but gain/loss at 100/0 or anything, as Catherine said. Maybe not enough to pay a guaranteed payment or one easing out of biz. I have a partnership where one has been inactive for a few years and just now has early-onset dementia, so they will probably redo their usual 50/50 after healthy spouse's GP to keep taxpayer's newly won disability.

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Posted

2-partner LLC is on a 1065 no matter WHAT percentage of profit and loss is agreed upon.  That second partner has to have SOMETHING not at 0% or it's not a partnership.  If there is only one, THEN you have an SMLLC which can go on Sch C.

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Posted

But, you also have the ownership of capital percentage. Is that still 50%/50% or did one partner buy out the other's capital ownership? The profit percentage does not have to be the same as the capital percentage.

  • Like 2
Posted

Still 50/50 owners, 50/50 per operating agreement, 2019 board minutes for 2018 okay the change, approved my board members change in profit %.  Based on the research I have done, i am getting conflicting information.

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