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Posted

51% Shareholder dies in May 2008

Remaining Shareholders always filed the tax return and are filing this year. His daughter, the personal rep of estate of 51% sh who died never transferred the 51% shares to the other shareholders. Small mom and pop pressure cleaning business that has no real equity. Time to file their 2008 tax return. Can we report to the 51% shareholder only his 51% from Jan - May rather than the whole year ? Does the death itself remove him from the corporation. or is it more correct to report the whole year since the shares were never relinquished by the personal rep of his estate?

This corp is resolved in 2009.

Whats the correct way to handle this?

Posted

A decedent's estate is an eligible shareholder of an "S" corp. So it appears that the estate is a shareholder until the shares are transferred to another eligible individual.

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