Form Cd-401s - S Corporation Tax Return - 2014 Page 4
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1
2
3
4
5
6
7
8Legal Name
FEIN
Page 3,
CD-401S Web, 10-14
Capital Stock, Surplus, and Undivided Profits
C
.
1.
00
1. Total capital stock outstanding less cost of treasury stock
.
00
2. Paid-in or capital surplus
2.
.
(earned surplus and undivided profits)
00
3.
3. Retained earnings
.
00
4. Other surplus
4.
.
00
5. Deferred or unearned income
5.
.
6. Allowance for bad debts
00
6.
.
00
7. LIFO reserves
7.
.
8. Other reserves that do not represent definite and accrued legal liabilities
(Attach schedule)
00
8.
.
00
9. Add Lines 1 through 8 and enter total
9.
10. Affiliated indebtedness
(Attach schedule)
.
00
10.
.
00
11. Line 9 plus (or minus) Line 10
11.
.
%
(From Schedule O, Part 1; Part 2 - Line 15; Part 3; or Part 4)
12. Apportionment factor
12.
13. Capital Stock, Surplus, and Undivided Profits
.
Multiply Line 11 by factor on Line 12 and enter result here and on Schedule A, Line 1.
13.
00
If amount on Line 13 is less than zero, enter zero on Schedule A, Line 1.
D
Investment in N.C. Tangible Property
Inventory valuation method:
.
00
1.
1. Total value of inventories located in N.C.
FIFO
Lower of cost or market
Other
(LIFO valuation not permitted)
.
2. Total value of furniture, fixtures, and machinery and equipment located in N.C.
00
2.
.
00
3. Total value of land and buildings located in N.C.
3.
.
00
4. Total value of leasehold improvements and other tangible property located in N.C.
4.
.
00
5. Add Lines 1 through 4 and enter total
5.
.
00
6. Accumulated depreciation, depletion, and amortization with respect to N.C. tangible property
6.
.
00
7. Debts existing for the purchase or improvement of N.C. real estate
7.
.
8. Investment in N.C. Tangible Property
00
8.
Line 5 minus Lines 6 and 7; enter amount here and on Schedule A, Line 2
E
Appraised Value of N.C. Tangible Property
.
1. Total appraised value of all N.C. tangible property, including motor vehicles
1.
00
(If tax year ends December 31, 2014 through September 30, 2015, enter the appraised county tax value of all real and
tangible property located in N.C. as of January 1, 2014, including any motor vehicles assessed during the tax year.
Otherwise, enter value as of January 1, 2015.)
.
2. Appraised Value of N.C. Tangible Property
00
2.
Multiply Line 1 by 55%; enter here and on Schedule A, Line 3
F
Other Information - All Taxpayers Must Complete this Schedule
1.
State of incorporation
Date incorporated
Date Certificate of Authority was obtained from N.C. Secretary of State
2.
3.
Regular or principal trade or business in N.C.
Everywhere
4.
Principal place from which business is directed or managed
5.
What was the last year the IRS redetermined the corporation’s federal taxable income?
Were the adjustments reported to N.C.?
If so, when?
Yes
No
6. Is this corporation subject to franchise tax but not N.C. income tax because the corporation’s income tax activities are protected
Yes (Attach detailed explanation)
under P.L. 86-272?
No
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