Capital Loss Carryovers – Are They Cash Flow? The Scenario An analyst who called the Bukers Hotline has a borrower with a Schedule D that
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?
Does a Change in Partnership Ownership Affect a Borrower’s Cash Flow? Have you ever looked at a Schedule K-1 from a partnership and seen significant
W-2 Wages and Cash Flow: What Should Be Included? An experienced banker called into the Bukers Hotline with a great question on wages and the
Using Form 8995 to Identify Your Borrower’s K-1s? Think Again! When analyzing the cash flow of an individual who is either a business owner or
Excess Distributions: Are They Cash Flow? The Bukers Hotline received a call from a banker analyzing a Schedule D that included a long-term capital gain
Form 7203: Understanding S Corporation Contributions and Basis Every year the IRS issues new regulations and publishes new tax forms. There is one new form,
New 2021 Tax Forms: Schedule K-2 and Schedule K-3 As you start analyzing your borrower’s 2021 tax returns, you may find the new Schedule K-2
Tax-Exempt Interest Income on Form 1040 We recently received a call to the Bukers Hotline from a banker who was analyzing her borrowers 2020 Form
Why Would an LLC Owner Stop Receiving a K-1? We recently received a great question to the Bukers Hotline from an analyst who was spreading
Section 461(l) Explained: Excess Business Loss Rules for Lenders and Cash Flow Analysis Introduction Have you ever come across something called a “Section 461(l) excess
