Why is AGI Not a Good Indicator of Cash Flow to a Borrower? We have heard this question and/or argument since we started teaching Taxanalysis

The Most Overlooked Adjustments for Real Estate Sales on Schedule D The Schedule D reports capital gains and losses from the sales of investment assets. When a borrower

Form 8990 and Business Interest Expense: Cash Flow Impact Have you ever come across the Form 8990 in an individual or business tax return and

Cash and Noncash Contributions on a K-1 Are They Capital Contributions or Charitable Contributions? Have you ever looked at the Schedule K-1 from an S

Schedule K-1 with W-2 Wages Have you ever come across a Schedule K-1 that reports W-2 wages? Does this represent actual cash wages received by

Are the income and expenses shown on a Schedule C of a single-member LLC real cash flow?

Section 1031 Exchanges with Zero Gain Does a Section 1031 exchange with zero recognized gain create a cash impact to the borrower? Section 1031 exchanges,

Section 179 Expense From Flow-Through Is This Real Depreciation? An experienced lender called into the Bukers Hotline this month with a question about Section 179

Capital Loss Carryovers – Are They Cash Flow? A Schedule D shows a short-term capital loss carryover of ($121,000) on line 6 and a long-term

Why Does My Borrower Have Multiple Schedule D’s? Have you ever noticed two different versions of the Schedule D included with your borrower’s Form 1040?