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[null,"Depr. Rate",null,"Used in \"Tax Return Income\" Tab, lines 43 and 67"]
[2014,0.22]
[2015,0.24]
[2016,0.24]
[2017,0.25]
[2018,0.25]
[2019,0.26]
[2020,0.27]
[2021,0.26]
[2022,0.26]
[2023,0.28000000000000003]

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046,10],[1047,5,1047,10],[1049,3,1049,4],[326,5,326,10],[327,5,327,10],[349,4,349,5],[353,3,353,10],[357,5,357,10],[360,3,360,4],[361,3,361,4],[361,5,361,10],[362,5,362,10],[363,5,363,10],[336,3,336,4],[218,7,218,10],[1146,2,1149,2],[1146,3,1146,10],[1147,3,1147,4],[1147,5,1147,10],[1148,3,1148,4],[1148,5,1148,10],[1149,3,1149,4],[1149,5,1149,10],[1118,5,1118,10],[1119,5,1119,10],[1121,3,1121,10],[1122,3,1122,4],[1122,5,1122,10],[1123,3,1123,4],[1123,5,1123,10],[1091,3,1091,4],[1111,4,1111,5],[1095,5,1095,10],[1096,5,1096,10],[1116,5,1116,10],[1117,3,1117,4],[1117,5,1117,10],[1094,3,1094,10],[1095,3,1095,4],[1105,4,1105,10],[1106,3,1106,10],[1131,3,1131,10],[1073,5,1073,10],[1012,3,1012,4],[1012,5,1012,10],[1049,7,1049,10],[1067,5,1067,10],[1069,3,1069,10],[1053,4,1053,10],[1059,4,1059,5],[1066,5,1066,10],[1014,5,1014,10],[1062,3,1062,10],[1063,3,1063,10],[995,5,995,10],[975,3,975,10],[992,3,992,4],[992,5,992,10],[333,2,336,2],[333,3,333,10],[334,3,334,4],[334,5,334,10],[373,5,373,10],[374,5,374,10],[375,5,375,10],[369,2,372,2],[370,3,370,4],[370,5,370,10],[371,3,371,4],[371,5,371,10],[372,3,372,4],[372,5,372,10],[359,3,359,10],[369,3,369,10],[1216,3,1216,4],[1216,5,1216,10],[1217,3,1217,4],[1217,5,1217,10],[656,3,656,4],[657,3,657,10],[670,5,670,6],[670,8,670,9],[671,3,671,4],[755,5,755,10],[738,4,738,10],[743,4,743,5],[745,3,745,10],[746,3,746,10],[747,3,747,10],[945,7,945,10],[913,3,913,10],[914,3,914,4],[914,5,914,10],[915,3,915,4],[915,5,915,10],[916,5,916,10],[1125,5,1125,10],[1130,3,1130,4],[1037,3,1037,4],[1026,3,1026,4],[1027,3,1027,10],[1150,5,1150,10],[709,3,709,4],[710,3,710,10],[723,5,723,6],[723,8,723,9],[1276,2,1277,2],[1282,2,1285,2],[442,3,442,4],[442,5,442,10],[443,5,443,10],[1152,5,1152,10],[1153,3,1153,4],[1153,7,1153,10],[390,3,390,4],[390,5,390,10],[644,5,644,10],[645,5,645,10],[647,3,647,10],[648,3,648,4],[648,5,648,10],[649,3,649,4],[649,5,649,10],[650,5,650,10],[640,3,640,10],[641,3,641,10],[642,3,642,4],[1248,2,1251,2],[405,2,408,2],[405,3,405,10],[406,3,406,4],[672,2,672,10],[1242,2,1243,2],[1191,4,1191,10],[1208,2,1209,2],[1215,3,1215,4],[1215,5,1215,10],[1214,2,1217,2],[1316,2,1319,2],[1316,3,1316,10],[1317,3,1317,4],[1317,5,1317,10],[1318,3,1318,4],[1318,5,1318,10],[1319,3,1319,4],[1319,5,1319,10],[1289,3,1289,4],[1289,7,1289,10],[1293,4,1293,10],[1248,3,1248,10],[1249,3,1249,4],[1249,5,1249,10],[1250,3,1250,4],[1250,5,1250,10],[1251,3,1251,4],[1251,5,1251,10],[1252,5,1252,10],[1253,5,1253,10],[1254,5,1254,10],[1286,5,1286,10],[1287,5,1287,10],[1310,2,1311,2],[1288,5,1288,10],[1259,4,1259,10],[1282,3,1282,10],[1283,3,1283,4],[1283,5,1283,10],[1284,3,1284,4],[1284,5,1284,10],[1285,3,1285,4],[1323,3,1323,4],[1323,7,1323,10],[1322,5,1322,10],[1320,5,1320,10],[1321,5,1321,10],[263,5,263,10],[290,5,290,10],[291,5,291,10],[324,5,324,10],[325,3,325,4],[325,5,325,10],[337,5,337,10],[338,5,338,10],[339,5,339,10],[340,3,340,4],[376,7,376,10],[391,3,391,4],[391,5,391,10],[632,4,632,10],[677,5,677,10],[335,3,335,4],[335,5,335,10],[308,4,308,10],[313,4,313,5],[320,5,320,10],[321,5,321,10],[323,3,323,10],[316,3,316,10],[317,3,317,10],[1214,3,1214,10],[957,3,957,10],[1007,4,1007,5],[252,7,253,7],[252,9,253,9],[252,10,253,10],[244,7,244,10],[239,5,239,10],[241,5,241,10],[242,5,242,10],[243,5,243,10],[268,3,268,4],[244,3,244,4],[252,6,253,6],[223,3,223,10],[224,3,224,4],[218,3,218,4],[215,5,215,10],[213,5,213,10],[214,3,214,4],[252,3,253,4],[224,5,224,10],[230,3,230,4],[268,7,268,10],[265,5,265,10],[266,5,266,10],[267,5,267,10],[252,5,253,5],[252,8,253,8],[262,5,262,10],[263,3,263,4],[318,3,318,4],[318,5,318,10],[344,4,344,10],[351,3,351,10],[360,5,360,10],[396,5,396,10],[397,3,397,4],[397,5,397,10],[324,3,324,4],[319,3,319,4],[487,4,487,6],[376,3,376,4],[488,4,488,10],[463,5,463,10],[468,5,468,10],[468,3,468,4],[470,5,470,10],[471,5,471,10],[478,5,478,10],[480,5,480,10],[448,7,448,10],[409,5,409,10],[421,4,421,5],[336,5,336,10],[340,7,340,10],[355,3,355,4],[355,5,355,10],[356,5,356,10],[392,5,392,10],[459,3,459,10],[395,3,395,10],[396,3,396,4],[642,5,642,10],[519,5,519,10],[571,5,571,10],[625,5,625,10],[464,5,464,10],[465,5,465,10],[463,3,463,4],[452,4,452,10],[493,4,493,5],[506,5,506,10],[507,5,507,10],[637,4,637,5],[639,3,639,10],[626,5,626,10],[428,5,428,10],[433,3,433,4],[426,5,426,10],[427,3,427,4],[498,5,498,10],[587,5,587,10],[588,3,588,4],[588,5,588,10],[567,3,567,10],[568,3,568,10],[569,3,569,10],[570,3,570,4],[570,5,570,10],[571,3,571,4],[535,3,535,4],[535,5,535,10],[536,5,536,10],[483,5,483,10],[674,2,677,2],[674,3,674,10],[675,3,675,4],[675,5,675,10],[693,3,693,10],[434,5,434,10],[435,5,435,10],[729,5,729,10],[701,3,701,4],[696,3,696,4],[696,5,696,10],[697,5,697,10],[698,5,698,10],[700,3,700,10],[685,4,685,10],[690,4,690,5],[692,3,692,10],[676,3,676,4],[676,5,676,10],[677,3,677,4],[578,5,578,10],[579,5,579,10],[702,3,702,4],[704,5,704,10],[727,3,727,10],[441,2,444,2],[681,7,681,10],[729,3,729,4],[481,5,481,10],[575,3,575,10],[643,3,643,4],[643,5,643,10],[724,3,724,4],[725,2,725,10],[727,2,730,2],[728,3,728,4],[728,5,728,10],[702,5,702,10],[756,5,756,10],[757,5,757,10],[762,3,762,4],[763,3,763,10],[730,3,730,4],[730,5,730,10],[731,5,731,10],[754,3,754,4],[754,5,754,10],[755,3,755,4],[732,5,732,10],[703,5,703,10],[733,5,733,10],[748,3,748,4]],"merged_total":1204,"flags":["merged_cut"]}
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[null,null,"Arch MI Tax Return Analysis Calculator (AMITRAC)"]
[null,null,"for Tax Years 2023 and Prior"]
[null,null,null,null,null,null,null,null,null,null,"04.22.24"]
[null,null,null,"Borrower's Name:",null,null,null,"Loan Number:"]
[]
[]
[null,null,"Before you can use the AMITRAC, you must make it a Trusted Document.  Click here for instructions to unblock macros."]
[null,null,"Helpful Hints"]
[]
[]
[null,null,"•","Do not enter values with negative (–) signs, even if the indicated action is to subtract or the number is negative. The AMITRAC will auto-"]
[null,null,null,"matically subtract where indicated; enter data on the correct AMITRAC line to ensure the correct action."]
[null,null,"•","Do not enter ZERO (0) unless indicated by a pop-up message in the white space to the right of the Most Recent Year column."]
[null,null,"•","Unless specified, enter only recurring income and losses. "]
[null,null,"•","Annual Trends are calculated in each section based on user selection (NOTE: the default calculation is an average of BOTH years of data)."]
[null,null,"•","Enter data in the blue fields. Years can be adjusted by clicking drop-down menus. Years chosen in Section 1 will carry through Section 8."]
[null,null,null,"For Sections 9–13, choose the appropriate years at the top of each section."]
[]
[null,null,"Is this a Freddie Mac loan with corporate (1120) returns?",null,null,"NO",null,null,"Click here for guidance."]
[]
[null,null,"EXPAND ALL"]
[]
[null,null,"COLLAPSE ALL"]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,1,"Individual Tax Return (1040), including Schedule 1","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,1,"Variable Income not requiring year-to-date earnings",null,"+","$",null,"+","$"]
[null,null,2,"Tax-Exempt Interest",null,"+","$",null,"+","$"]
[null,null,3,"Alimony Received ",null,"+","$",null,"+","$"]
[null,null,null,"Complete Both Lines 4 AND 5 of AMITRAC or Leave Both Lines Blank — See Guidance & Help tab."]
[null,null,4,"Received IRAs, Pensions and/or Annuities ",null,null,"$",null,null,"$",null,null,{"$f":"IF(OR(AND(H35<>\"\",H36<>\"\"),AND(H35=\"\",H36=\"\")),\"\",\"Enter both Received and Taxable Amounts in Prior Year Column\")","v":""}]
[null,null,5,"Taxable IRAs, Pensions and/or Annuities",null,null,"$",null,null,"$",null,null,{"$f":"IF(OR(AND(K35<>\"\",K36<>\"\"),AND(K35=\"\",K36=\"\")),\"\",\"Enter both Received and Taxable Amounts in Most Recent Year Column\")","v":""}]
[null,null,6,"IRAs, Pensions and Annuities Qualifying Total",null,"+","$",{"$f":"((H35-H36)*1.25+H36)","v":0},"+","$",{"$f":"(K35-K36)*1.25+K36","v":0}]
[null,null,7,"Unemployment Compensation ",null,"+","$",null,"+","$"]
[null,null,null,"Complete Both Lines 8 AND 9 of AMITRAC or Leave Both Blank — See Guidance & Help tab."]
[null,null,8,"Received Social Security Benefits ",null,null,"$",null,null,"$",null,null,{"$f":"IF(OR(AND(H40<>\"\",H41<>\"\"),AND(H40=\"\",H41=\"\")),\"\",\"Enter both Received and Taxable Amounts in Prior Year Column\")","v":""}]
[null,null,9,"Taxable Social Security Benefits ",null,null,"$",null,null,"$",null,null,{"$f":"IF(OR(AND(K40<>\"\",K41<>\"\"),AND(K40=\"\",K41=\"\")),\"\",\"Enter both Received and Taxable Amounts in Most Recent Year Column\")","v":""}]
[null,null,10,"Social Security Benefits Qualifying Total",null,"+","$",{"$f":"(H40-H41)*1.25+H41","v":0},"+","$",{"$f":"(K40-K41)*1.25+K41","v":0},null,"Amount of Change",{"$f":"IF(H43=0,0,K43-H43)","v":0}]
[null,null,11,"1040 / Schedule 1 Totals",null,null,"$",{"$f":"SUM(H31+H32+H33+H37+H38+H42)","v":0},null,"$",{"$f":"SUM(K31+K32+K33+K37+K38+K42)","v":0},null,"Percentage of Change",{"$f":"IF(H43=0,0,(K43-H43)/H43)","v":0}]
[null,null,12,"Choose One Option for 1040 Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F45=\"YES\",F46=\"NO\",F47=\"NO\")*H43","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F45=\"NO\",F46=\"YES\",F47=\"NO\")*K43","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F45=\"NO\",F46=\"NO\",F47=\"YES\")*(H43+K43)/2","v":0}]
[null,null,null,"Total 1040/Schedule 1 Annual Trend",null,null,null,{"$f":"SUM(F48:K50)","v":0}]
[]
[null,null,2,"Employee Business Expenses (Form 2106)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,14,"Unreimbursed Expenses ",null,"-","$",null,"-","$"]
[null,null,null,"Complete Line 15 OR Line 17, NOT BOTH — See Guidance & Help tab."]
[null,null,15,"Form 2106 Business Miles\n(Enter only if Standard Mileage Rate was claimed.)","Click here for guidance.",null,null,null,null,null,null,null,{"$f":"IF(AND(H56<>\"\",H59<>\"\"),\"Enter EITHER Line 15 OR Line 17 in Prior Year Column\",\"\")","v":""}]
[null,null,null,"Depreciation Rate per Mile",null,{"$f":"\"Year \"&H$30","v":"Year 2022"},null,{"$f":"VLOOKUP(H$30,'Support Tables'!A2:B11,2,FALSE)","v":0.26},{"$f":"\"Year \"&K$30","v":"Year 2023"},null,{"$f":"VLOOKUP(K$30,'Support Tables'!A2:B11,2,FALSE)","v":0.28000000000000003},null,{"$f":"IF(AND(K56<>\"\",K59<>\"\"),\"Enter EITHER Line 15 OR Line 17 in Most Recent Year Column\",\"\")","v":""}]
[null,null,16,"Depreciation — Standard Mileage Rate",null,"+","$",{"$f":"H56*H57","v":0},"+","$",{"$f":"K56*K57","v":0}]
[null,null,17,"Depreciation — Actual Expenses",null,"+","$",null,"+","$"]
[null,null,18,null,"Form 2106 Totals",null,"$",{"$f":"H58+H59-H54","v":0},null,"$",{"$f":"K58+K59-K54","v":0}]
[null,null,19,"Choose One Option for Form 2106 Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F62=\"YES\",F63=\"NO\",F64=\"NO\")*H60","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F62=\"NO\",F63=\"YES\",F64=\"NO\")*(K60)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F62=\"NO\",F63=\"NO\",F64=\"YES\")*(H60+K60)/2","v":0}]
[null,null,null,"Total Unreimbursed Expenses Annual Trend",null,null,null,{"$f":"SUM(F65:K67)","v":0}]
[]
[null,null,3,"Interest and Dividends (Schedule B) ","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,21,"Taxable Interest",null,"+","$",null,"+","$"]
[null,null,22,"Ordinary Dividends ",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H73=0,0,K73-H73)","v":0}]
[null,null,23,null,"Schedule B Totals",null,"$",{"$f":"SUM(H71:H72)","v":0},null,"$",{"$f":"SUM(K71:K72)","v":0},null,"Percentage of Change",{"$f":"IF(H73=0,0,(K73-H73)/H73)","v":0}]
[null,null,24,"Choose One Option for Schedule B Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F75=\"YES\",F76=\"NO\",F77=\"NO\")*H73","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F75=\"NO\",F76=\"YES\",F77=\"NO\")*(K73)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F75=\"NO\",F76=\"NO\",F77=\"YES\")*(H73+K73)/2","v":0}]
[null,null,null,"Total Interest and Dividends Annual Trend",null,null,null,{"$f":"SUM(F78:K80)","v":0}]
[]
[null,null,4,"Profit or Loss from Business (Schedule C)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,27,"Net Business Profit ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H85<>\"\",H86<>\"\"),\"Enter EITHER Profit OR Loss in Prior Year Column\",\"\")","v":""}]
[null,null,28,"Net Business Loss ",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K85<>\"\",K86<>\"\"),\"Enter EITHER Profit OR Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,29,"Non-Recurring Income",null,"-","$",null,"-","$"]
[null,null,30,"Depletion ",null,"+","$",null,"+","$"]
[null,null,31,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,32,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,33,"Business Use of Home ",null,"+","$",null,"+","$"]
[null,null,34,"Schedule C Business Miles\n(Enter only if Standard Mileage Rate was claimed.)","Click here for guidance."]
[null,null,null,"Depreciation Rate per Mile",null,{"$f":"\"Year \"&H$30","v":"Year 2022"},null,{"$f":"VLOOKUP(H$30,'Support Tables'!A2:B11,2,FALSE)","v":0.26},{"$f":"\"Year \"&K$30","v":"Year 2023"},null,{"$f":"VLOOKUP(K$30,'Support Tables'!A2:B11,2,FALSE)","v":0.28000000000000003}]
[null,null,35,"Depreciation — Standard Mileage Rate",null,"+","$",{"$f":"H92*H93","v":0},"+","$",{"$f":"K92*K93","v":0}]
[null,null,36,"Amortization",null,"+","$",null,"+","$"]
[null,null,37,"Casualty Losses",null,"+","$",null,"+","$"]
[null,null,38,"One-Time Expenses",null,"+","$",null,"+","$"]
[null,null,39,null,"Schedule C Totals",null,"$",{"$f":"SUM(H85,H88,H89,H91,H94,H95,H96,H97)-H90-H86-H87","v":0},null,"$",{"$f":"SUM(K85,K88,K89,K91,K94,K95,K96,K97)-K90-K86-K87","v":0}]
[null,null,40,"Choose One Option for Schedule C Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H98=0,0,K98-H98)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H98=0,0,(K98-H98)/H98)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F100=\"YES\",F101=\"NO\",F102=\"NO\")*H98","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F100=\"NO\",F101=\"YES\",F102=\"NO\")*(K98)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F100=\"NO\",F101=\"NO\",F102=\"YES\")*(H98+K98)/2","v":0}]
[null,null,null,"Total Sole Proprietorship Annual Trend",null,null,null,{"$f":"SUM(F103:K105)","v":0}]
[]
[null,null,"4 (2)","Profit or Loss from Business (Schedule C)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,27,"Net Business Profit ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H110<>\"\",H111<>\"\"),\"Enter EITHER  EITHER Profit OR Loss in Prior Year Column\",\"\")","v":""}]
[null,null,28,"Net Business Loss ",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K110<>\"\",K111<>\"\"),\"Enter EITHER  EITHER Profit OR Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,29,"Non-Recurring Income",null,"-","$",null,"-","$"]
[null,null,30,"Depletion ",null,"+","$",null,"+","$"]
[null,null,31,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,32,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,33,"Business Use of Home ",null,"+","$",null,"+","$"]
[null,null,34,"Schedule C Business Miles\n(Enter only if Standard Mileage Rate was claimed.)","Click here for guidance."]
[null,null,null,"Depreciation Rate per Mile",null,{"$f":"\"Year \"&H$30","v":"Year 2022"},null,{"$f":"VLOOKUP(H$30,'Support Tables'!A2:B11,2,FALSE)","v":0.26},{"$f":"\"Year \"&K$30","v":"Year 2023"},null,{"$f":"VLOOKUP(K$30,'Support Tables'!A2:B11,2,FALSE)","v":0.28000000000000003}]
[null,null,35,"Depreciation — Standard Mileage Rate",null,"+","$",{"$f":"H117*H118","v":0},"+","$",{"$f":"K117*K118","v":0}]
[null,null,36,"Amortization",null,"+","$",null,"+","$"]
[null,null,37,"Casualty Losses",null,"+","$",null,"+","$"]
[null,null,38,"One-Time Expenses",null,"+","$",null,"+","$"]
[null,null,39,null,"Schedule C Totals",null,"$",{"$f":"SUM(H110,H113,H114,H116,H119,H120,H121,H122)-H115-H111-H112","v":0},null,"$",{"$f":"SUM(K110,K113,K114,K116,K119,K120,K121,K122)-K115-K111-K112","v":0}]
[null,null,40,"Choose One Option for Schedule C Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H123=0,0,K123-H123)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H123=0,0,(K123-H123)/H123)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F125=\"YES\",F126=\"NO\",F127=\"NO\")*H123","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F125=\"NO\",F126=\"YES\",F127=\"NO\")*(K123)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F125=\"NO\",F126=\"NO\",F127=\"YES\")*(H123+K123)/2","v":0}]
[null,null,null,"Total Sole Proprietorship Annual Trend",null,null,null,{"$f":"SUM(F128:K130)","v":0}]
[]
[null,null,"4 (3)","Profit or Loss from Business (Schedule C)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,27,"Net Business Profit ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H135<>\"\",H136<>\"\"),\"Enter EITHER Profit OR Loss in Prior Year Column\",\"\")","v":""}]
[null,null,28,"Net Business Loss ",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K135<>\"\",K136<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,29,"Non-Recurring Income",null,"-","$",null,"-","$"]
[null,null,30,"Depletion ",null,"+","$",null,"+","$"]
[null,null,31,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,32,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,33,"Business Use of Home ",null,"+","$",null,"+","$"]
[null,null,34,"Schedule C Business Miles\n(Enter only if Standard Mileage Rate was claimed.)","Click here for guidance."]
[null,null,null,"Depreciation Rate per Mile",null,{"$f":"\"Year \"&H$30","v":"Year 2022"},null,{"$f":"VLOOKUP(H$30,'Support Tables'!A2:B11,2,FALSE)","v":0.26},{"$f":"\"Year \"&K$30","v":"Year 2023"},null,{"$f":"VLOOKUP(K$30,'Support Tables'!A2:B11,2,FALSE)","v":0.28000000000000003}]
[null,null,35,"Depreciation — Standard Mileage Rate",null,"+","$",{"$f":"H142*H143","v":0},"+","$",{"$f":"K142*K143","v":0}]
[null,null,36,"Amortization",null,"+","$",null,"+","$"]
[null,null,37,"Casualty Losses",null,"+","$",null,"+","$"]
[null,null,38,"One-Time Expenses",null,"+","$",null,"+","$"]
[null,null,39,null,"Schedule C Totals",null,"$",{"$f":"SUM(H135,H138,H139,H141,H144,H145,H146,H147)-H140-H136-H137","v":0},null,"$",{"$f":"SUM(K135,K138,K139,K141,K144,K145,K146,K147)-K140-K136-K137","v":0}]
[null,null,40,"Choose One Option for Schedule C Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H148=0,0,K148-H148)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H148=0,0,(K148-H148)/H148)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F150=\"YES\",F151=\"NO\",F152=\"NO\")*H148","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F150=\"NO\",F151=\"YES\",F152=\"NO\")*(K148)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F150=\"NO\",F151=\"NO\",F152=\"YES\")*(H148+K148)/2","v":0}]
[null,null,null,"Total Sole Proprietorship Annual Trend",null,null,null,{"$f":"SUM(F153:K155)","v":0}]
[]
[null,null,"4 (4)","Profit or Loss from Business (Schedule C)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,27,"Net Business Profit ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H160<>\"\",H161<>\"\"),\"Enter EITHER Profit OR Loss in Prior Year Column\",\"\")","v":""}]
[null,null,28,"Net Business Loss ",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K160<>\"\",K161<>\"\"),\"Enter EITHER Profit OR Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,29,"Non-Recurring Income",null,"-","$",null,"-","$"]
[null,null,30,"Depletion ",null,"+","$",null,"+","$"]
[null,null,31,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,32,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,33,"Business Use of Home ",null,"+","$",null,"+","$"]
[null,null,34,"Schedule C Business Miles\n(Enter only if Standard Mileage Rate was claimed.)","Click here for guidance."]
[null,null,null,"Depreciation Rate per Mile",null,{"$f":"\"Year \"&H$30","v":"Year 2022"},null,{"$f":"VLOOKUP(H$30,'Support Tables'!A2:B11,2,FALSE)","v":0.26},{"$f":"\"Year \"&K$30","v":"Year 2023"},null,{"$f":"VLOOKUP(K$30,'Support Tables'!A2:B11,2,FALSE)","v":0.28000000000000003}]
[null,null,35,"Depreciation — Standard Mileage Rate",null,"+","$",null,"+","$",{"$f":"K167*K168","v":0}]
[null,null,36,"Amortization",null,"+","$",null,"+","$"]
[null,null,37,"Casualty Losses",null,"+","$",null,"+","$"]
[null,null,38,"One-Time Expenses",null,"+","$",null,"+","$"]
[null,null,39,null,"Schedule C Totals",null,"$",{"$f":"SUM(H160,H163,H164,H166,H169,H170,H171,H172)-H165-H161-H162","v":0},null,"$",{"$f":"SUM(K160,K163,K164,K166,K169,K170,K171,K172)-K165-K161-K162","v":0}]
[null,null,40,"Choose One Option for Schedule C Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H173=0,0,K173-H173)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H173=0,0,(K173-H173)/H173)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F175=\"YES\",F176=\"NO\",F177=\"NO\")*H173","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F175=\"NO\",F176=\"YES\",F177=\"NO\")*(K173)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F175=\"NO\",F176=\"NO\",F177=\"YES\")*(H173+K173)/2","v":0}]
[null,null,null,"Total Sole Proprietorship Annual Trend",null,null,null,{"$f":"SUM(F178:K180)","v":0}]
[]
[null,null,"4 (5)","Profit or Loss from Business (Schedule C)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,27,"Net Business Profit ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H185<>\"\",H186<>\"\"),\"Enter EITHER Profit OR Loss in Prior Year Column\",\"\")","v":""}]
[null,null,28,"Net Business Loss ",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K185<>\"\",K186<>\"\"),\"Enter EITHER Profit OR Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,29,"Non-Recurring Income",null,"-","$",null,"-","$"]
[null,null,30,"Depletion ",null,"+","$",null,"+","$"]
[null,null,31,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,32,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,33,"Business Use of Home ",null,"+","$",null,"+","$"]
[null,null,34,"Schedule C Business Miles\n(Enter only if Standard Mileage Rate was claimed.)","Click here for guidance."]
[null,null,null,"Depreciation Rate per Mile",null,{"$f":"\"Year \"&H$30","v":"Year 2022"},null,{"$f":"VLOOKUP(H$30,'Support Tables'!A2:B11,2,FALSE)","v":0.26},{"$f":"\"Year \"&K$30","v":"Year 2023"},null,{"$f":"VLOOKUP(K$30,'Support Tables'!A2:B11,2,FALSE)","v":0.28000000000000003}]
[null,null,35,"Depreciation — Standard Mileage Rate",null,"+","$",{"$f":"H192*H193","v":0},"+","$",{"$f":"K192*K193","v":0}]
[null,null,36,"Amortization",null,"+","$",null,"+","$"]
[null,null,37,"Casualty Losses",null,"+","$",null,"+","$"]
[null,null,38,"One-Time Expenses",null,"+","$",null,"+","$"]
[null,null,39,null,"Schedule C Totals",null,"$",{"$f":"SUM(H185,H188,H189,H191,H194,H195,H196,H197)-H190-H186-H187","v":0},null,"$",{"$f":"SUM(K185,K188,K189,K191,K194,K195,K196,K197)-K190-K186-K187","v":0}]
[null,null,40,"Choose One Option for Schedule C Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H198=0,0,K198-H198)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H198=0,0,(K198-H198)/H198)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F200=\"YES\",F201=\"NO\",F202=\"NO\")*H198","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F200=\"NO\",F201=\"YES\",F202=\"NO\")*(K198)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F200=\"NO\",F201=\"NO\",F202=\"YES\")*(H198+K198)/2","v":0}]
[null,null,null,"Total Sole Proprietorship Annual Trend",null,null,null,{"$f":"SUM(F203:K205)","v":0}]
[]
[null,null,5,"Capital Gains or Loss (Schedule D)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,42,"Capital Gains",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H209<>\"\",H210<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,43,"Capital Losses (Enter if required by Investor Guidelines.)",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K209<>\"\",K210<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,44,null,"Schedule D Totals",null,"$",{"$f":"SUM(H209-H210)","v":0},null,"$",{"$f":"SUM(K209-K210)","v":0}]
[null,null,45,"Choose One Option for Schedule D Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H211=0,0,K211-H211)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H211=0,0,(K211-H211)/H211)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F213=\"YES\",F214=\"NO\",F215=\"NO\")*H211","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F213=\"NO\",F214=\"YES\",F215=\"NO\")*(K211)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F213=\"NO\",F214=\"NO\",F215=\"YES\")*(H211+K211)/2","v":0}]
[null,null,null,"Total Capital Gains/Losses Annual Trend",null,null,null,{"$f":"SUM(F216:K218)","v":0}]
[]
[null,null,6,"Installment Sale Income (Form 6252)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,47,"Principal Payments",null,"+","$",null,"+","$"]
[null,null,48,null,"Form 6252 Totals",null,"$",{"$f":"SUM(H222)","v":0},null,"$",{"$f":"SUM(K222)","v":0}]
[null,null,49,"Choose One Option for Form 6252 Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H223=0,0,K223-H223)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H223=0,0,(K223-H223)/H223)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F225=\"YES\",F226=\"NO\",F227=\"NO\")*H223","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F225=\"NO\",F226=\"YES\",F227=\"NO\")*(K223)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F225=\"NO\",F226=\"NO\",F227=\"YES\")*(H223+K223)/2","v":0}]
[null,null,null,"Total Installment Sale Annual Trend",null,null,null,{"$f":"SUM(F228:K230)","v":0}]
[]
[null,null,7,"Royalty Income (Schedule E)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,51,"Royalty Income ",null,"+","$",null,"+","$"]
[null,null,52,"Total Expenses",null,"-","$",null,"-","$"]
[null,null,53,"Depletion",null,"+","$",null,"+","$"]
[null,null,54,null,"Schedule E Totals",null,"$",{"$f":"SUM(H234-H235+H236)","v":0},null,"$",{"$f":"SUM(K234-K235+K236)","v":0}]
[null,null,55,"Choose One Option for Royalty Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H237=0,0,K237-H237)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H237=0,0,(K237-H237)/H237)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F239=\"YES\",F240=\"NO\",F241=\"NO\")*H237","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F239=\"NO\",F240=\"YES\",F241=\"NO\")*(K237)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F239=\"NO\",F240=\"NO\",F241=\"YES\")*(H237+K237)/2","v":0}]
[null,null,null,"Total Royalty Annual Trend",null,null,null,{"$f":"SUM(F242:K244)","v":0}]
[]
[null,null,null,"Rental Real Estate (Schedule E) — Use the Appropriate Rental Income Calculator"]
[null,null,null,null,null,null,null,"Click here to see rental calculator options."]
[]
[null,null,8,"Farm Income or Loss (Schedule F)","Click here for section guidance.",null,null,{"$f":"H30","v":2022},null,null,{"$f":"K30","v":2023}]
[null,null,57,"Net Farm Profit ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H251<>\"\",H252<>\"\"),\"Enter Either Profit OR Loss in Prior Year Column\",\"\")","v":""}]
[null,null,58,"Net Farm Loss ",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K251<>\"\",K252<>\"\"),\"Enter Either Profit OR Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,59,"Non-Tax Portion Ongoing Co-op and Commodity Credit Corporation Payments",null,"+","$",null,"+","$"]
[]
[null,null,60,"Non-Recurring Income",null,"-","$",null,"-","$"]
[null,null,61,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,62,"Depletion (as itemized)",null,"+","$",null,"+","$"]
[null,null,63,"Amortization (as itemized)",null,"+","$",null,"+","$"]
[null,null,64,"Non-Recurring Expenses (as itemized)",null,"+","$",null,"+","$"]
[null,null,65,"Business Use of Home (as itemized)",null,"+","$",null,"+","$"]
[null,null,66,null,"Schedule F Totals",null,"$",{"$f":"SUM(H251+H253+H256+H257+H258+H259+H260)-H252-H255","v":0},null,"$",{"$f":"SUM(K251+K253+K256+K257+K258+K259+K260)-K252-K255","v":0}]
[null,null,67,"Choose One Option for Schedule F Income Trend Calculation."]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H261=0,0,K261-H261)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H261=0,0,(K261-H261)/H261)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F263=\"YES\",F264=\"NO\",F265=\"NO\")*H261","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F263=\"NO\",F264=\"YES\",F265=\"NO\")*(K261)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F263=\"NO\",F264=\"NO\",F265=\"YES\")*(H261+K261)/2","v":0}]
[null,null,null,"Total Farm Annual Trend",null,null,null,{"$f":"SUM(F266:K268)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,9,"Partnership K-1 (Form 1065) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,70,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H274<>\"\",H275<>\"\"),\"Enter Either Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,71,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K274<>\"\",K275<>\"\"),\"Enter Either Profit OR Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,72,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,73,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,74,"Subtotal of K-1 Profits/Losses","(calculator lines 70 through 74)",null,"$",{"$f":"SUM(H274-H275+H276-H277)","v":0},null,"$",{"$f":"SUM(K274-K275+K276-K277)","v":0},null,{"$f":"IF(AND(H278>0,H279=\"\"),\"Enter Prior Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,75,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K278>0,K279=\"\"),\"Enter Most Recent Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 74) to Distributions (Line 75).  Choose one qualifying option for each year on Lines 76 and 77."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,76,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F283=\"YES\",F284=\"NO\")*H278","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F283=\"NO\",F284=\"YES\")*(H279)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,77,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F289=\"YES\",F290=\"NO\")*K278","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F289=\"NO\",F290=\"YES\")*(K279)","v":0}]
[]
[null,null,78,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F285+F286>0,F285+F286,0)","v":0},"+","$",{"$f":"IF(F291+F292>0,F291+F292,0)","v":0}]
[null,null,79,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F285+F286<0,F285+F286,0)","v":0},"-","$",{"$f":"IF(F291+F292<0,F291+F292,0)","v":0}]
[null,null,80,"Guaranteed Payments to Partner",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H297=0,0,K297-H297)","v":0}]
[null,null,81,null,"Totals",null,"$",{"$f":"SUM(H294+H295+H296)","v":0},null,"$",{"$f":"SUM(K294+K295+K296)","v":0},null,"Percentage of Change",{"$f":"IF(H297=0,0,(K297-H297)/H297)","v":0}]
[null,null,82,"Choose One Option for 1065 K-1 (<25%)  Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F299=\"YES\",F300=\"NO\",F301=\"NO\")*H297","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F299=\"NO\",F300=\"YES\",F301=\"NO\")*(K297)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F299=\"NO\",F300=\"NO\",F301=\"YES\")*(H297+K297)/2","v":0}]
[null,null,null,"Total Non-Self-Employed Partnership K-1 Annual Trend",null,null,null,{"$f":"SUM(F302:K304)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"9 (2)","Partnership K-1 (Form 1065) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,70,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H310<>\"\",H311<>\"\"),\"Enter Either Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,71,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K310<>\"\",K311<>\"\"),\"Enter Either Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,72,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,73,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,74,"Subtotal of K-1 Profits/Losses","(calculator lines 70 through 74)",null,"$",{"$f":"SUM(H310-H311+H312-H313)","v":0},null,"$",{"$f":"SUM(K310-K311+K312-K313)","v":0},null,{"$f":"IF(AND(H314>0,H315=\"\"),\"Enter Prior Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,75,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K314>0,K315=\"\"),\"Enter Most Recent Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 74) to Distributions (Line 75).  Choose one qualifying option for each year on Lines 76 and 77."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,76,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F319=\"YES\",F320=\"NO\")*H314","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F319=\"NO\",F320=\"YES\")*(H315)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,77,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F325=\"YES\",F326=\"NO\")*K314","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F325=\"NO\",F326=\"YES\")*(K315)","v":0}]
[]
[null,null,78,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F321+F322>0,F321+F322,0)","v":0},"+","$",{"$f":"IF(F327+F328>0,F327+F328,0)","v":0}]
[null,null,79,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F321+F322<0,F321+F322,0)","v":0},"-","$",{"$f":"IF(F327+F328<0,F327+F328,0)","v":0},null,{"$f":"IF(AND(H314<0,H331=\"\"),\"Enter Prior Year Qualifying Losses on Line 69\",\"\")","v":""},{"$f":"IF(AND(K314<0,K331=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 69\",\"\")","v":""}]
[null,null,80,"Guaranteed Payments to Partner",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H333=0,0,K333-H333)","v":0}]
[null,null,81,null,"Totals",null,"$",{"$f":"SUM(H330+H331+H332)","v":0},null,"$",{"$f":"SUM(K330+K331+K332)","v":0},null,"Percentage of Change",{"$f":"IF(H333=0,0,(K333-H333)/H333)","v":0}]
[null,null,82,"Choose One Option for 1065 K-1 (<25%)  Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F335=\"YES\",F336=\"NO\",F337=\"NO\")*H333","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F335=\"NO\",F336=\"YES\",F337=\"NO\")*(K333)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F335=\"NO\",F336=\"NO\",F337=\"YES\")*(H333+K333)/2","v":0}]
[null,null,null,"Total Non-Self-Employed Partnership K-1 Annual Trend",null,null,null,{"$f":"SUM(F338:K340)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"9 (3)","Partnership K-1 (Form 1065) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,70,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H346<>\"\",H347<>\"\"),\"Enter Either Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,71,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K346<>\"\",K347<>\"\"),\"Enter Either Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,72,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,73,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,74,"Subtotal of K-1 Profits/Losses","(calculator lines 70 through 74)",null,"$",{"$f":"SUM(H346-H347+H348-H349)","v":0},null,"$",{"$f":"SUM(K346-K347+K348-K349)","v":0},null,{"$f":"IF(AND(H350>0,H351=\"\"),\"Enter Prior Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,75,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K350>0,K351=\"\"),\"Enter Most Recent Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 74) to Distributions (Line 75).  Choose one qualifying option for each year on Lines 76 and 77."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,76,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F355=\"YES\",F356=\"NO\")*H350","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F355=\"NO\",F356=\"YES\")*(H351)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,77,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F361=\"YES\",F362=\"NO\")*K350","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F361=\"NO\",F362=\"YES\")*(K351)","v":0}]
[]
[null,null,78,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F357+F358>0,F357+F358,0)","v":0},"+","$",{"$f":"IF(F363+F364>0,F363+F364,0)","v":0}]
[null,null,79,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F357+F358<0,F357+F358,0)","v":0},"-","$",{"$f":"IF(F363+F364<0,F363+F364,0)","v":0}]
[null,null,80,"Guaranteed Payments to Partner",null,"+","$",null,"+","$"]
[null,null,81,null,"Totals",null,"$",{"$f":"SUM(H366+H367+H368)","v":0},null,"$",{"$f":"SUM(K366+K367+K368)","v":0}]
[null,null,82,"Choose One Option for 1065 K-1 (<25%)  Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H369=0,0,K369-H369)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H369=0,0,(K369-H369)/H369)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F371=\"YES\",F372=\"NO\",F373=\"NO\")*H369","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F371=\"NO\",F372=\"YES\",F373=\"NO\")*(K369)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F371=\"NO\",F372=\"NO\",F373=\"YES\")*(H369+K369)/2","v":0}]
[null,null,null,"Total Non-Self-Employed Partnership K-1 Annual Trend",null,null,null,{"$f":"SUM(F374:K376)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"9 (4)","Partnership K-1 (Form 1065) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,70,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H382<>\"\",H383<>\"\"),\"Enter Either Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,71,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K382<>\"\",K383<>\"\"),\"Enter Either Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,72,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,73,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,74,"Subtotal of K-1 Profits/Losses","(calculator lines 70 through 74)",null,"$",{"$f":"SUM(H382-H383+H384-H385)","v":0},null,"$",{"$f":"SUM(K382-K383+K384-K385)","v":0},null,{"$f":"IF(AND(H386>0,H387=\"\"),\"Enter Prior Year Distributions on Line75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,75,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K386>0,K387=\"\"),\"Enter Most Recent Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 74) to Distributions (Line 75).  Choose one qualifying option for each year on Lines 76 and 77."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,76,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F391=\"YES\",F392=\"NO\")*H386","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F391=\"NO\",F392=\"YES\")*(H387)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,77,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F397=\"YES\",F398=\"NO\")*K386","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F397=\"NO\",F398=\"YES\")*(K387)","v":0}]
[]
[null,null,78,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F393+F394>0,F393+F394,0)","v":0},"+","$",{"$f":"IF(F399+F400>0,F399+F400,0)","v":0}]
[null,null,79,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F393+F394<0,F393+F394,0)","v":0},"-","$",{"$f":"IF(F399+F400<0,F399+F400,0)","v":0}]
[null,null,80,"Guaranteed Payments to Partner",null,"+","$",0,"+","$"]
[null,null,81,null,"Totals",null,"$",{"$f":"SUM(H402+H403+H404)","v":0},null,"$",{"$f":"SUM(K402+K403+K404)","v":0}]
[null,null,82,"Choose One Option for 1065 K-1 (<25%)  Income Trend Calculation"]
[null,null,null,"UTILIZE PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"UTILIZE MOST RECENT YEAR ONLY",null,"NO",null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H405=0,0,K405-H405)","v":0}]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEARS",null,"YES",null,null,null,null,null,null,"Percentage of Change",{"$f":"IF(H405=0,0,(K405-H405)/H405)","v":0}]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F407=\"YES\",F408=\"NO\",F409=\"NO\")*H405","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F407=\"NO\",F408=\"YES\",F409=\"NO\")*(K405)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F407=\"NO\",F408=\"NO\",F409=\"YES\")*(H405+K405)/2","v":0}]
[null,null,null,"Total Non-Self-Employed Partnership K-1 Annual Trend",null,null,null,{"$f":"SUM(F410:K412)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"9 (5)","Partnership K-1 (Form 1065) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,70,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H418<>\"\",H419<>\"\"),\"Enter Either Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,71,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K418<>\"\",K419<>\"\"),\"Enter Either Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,72,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,73,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,74,"Subtotal of K-1 Profits/Losses","(calculator lines 70 through 74)",null,"$",{"$f":"SUM(H418-H419+H420-H421)","v":0},null,"$",{"$f":"SUM(K418-K419+K420-K421)","v":0},null,{"$f":"IF(AND(H422>0,H423=\"\"),\"Enter Prior Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,75,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K422>0,K423=\"\"),\"Enter Most Recent Year Distributions on Line 75. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 74) to Distributions (Line 75).  Choose one qualifying option for each year on Lines 76 and 77."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,76,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F427=\"YES\",F428=\"NO\")*H422","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F427=\"NO\",F428=\"YES\")*(H423)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,77,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F433=\"YES\",F434=\"NO\")*K422","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F433=\"NO\",F434=\"YES\")*(K423)","v":0}]
[]
[null,null,78,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F429+F430>0,F429+F430,0)","v":0},"+","$",{"$f":"IF(F435+F436>0,F435+F436,0)","v":0}]
[null,null,79,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F429+F430<0,F429+F430,0)","v":0},"-","$",{"$f":"IF(F435+F436<0,F435+F436,0)","v":0}]
[null,null,80,"Guaranteed Payments to Partner",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H441=0,0,K441-H441)","v":0}]
[null,null,81,null,"Totals",null,"$",{"$f":"SUM(H438+H439+H440)","v":0},null,"$",{"$f":"SUM(K438+K439+K440)","v":0},null,"Percentage of Change",{"$f":"IF(H441=0,0,(K441-H441)/H441)","v":0}]
[null,null,82,"Choose One Option for 1065 K-1 (<25%)  Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F443=\"YES\",F444=\"NO\",F445=\"NO\")*H441","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F443=\"NO\",F444=\"YES\",F445=\"NO\")*(K441)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F443=\"NO\",F444=\"NO\",F445=\"YES\")*(H441+K441)/2","v":0}]
[null,null,null,"Total Non-Self-Employed Partnership K-1 Annual Trend",null,null,null,{"$f":"SUM(F446:K448)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,10,"S Corporation K-1 (Form 1120-S) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,85,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H454<>\"\",H455<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,86,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K454<>\"\",K455<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,87,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,88,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,89,"Subtotal of K-1 Profits/Losses","(calculator lines 85 through 88)",null,"$",{"$f":"SUM(H454-H455+H456-H457)","v":0},null,"$",{"$f":"SUM(K454-K455+K456-K457)","v":0},null,{"$f":"IF(AND(H458>0,H459=\"\"),\"Enter Prior Year Distributions on Line 90. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,90,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K458>0,K459=\"\"),\"Enter Most Recent Year Distributions on Line 90.  If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 89) to Distributions (Line 90).  Choose one qualifying option for each year on Lines 91 and 92."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,91,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F463=\"YES\",F464=\"NO\")*H458","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F463=\"NO\",F464=\"YES\")*(H459)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,92,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F469=\"YES\",F470=\"NO\")*K458","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F469=\"NO\",F470=\"YES\")*(K459)","v":0}]
[]
[null,null,93,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F465+F466>0,F465+F466,0)","v":0},"+","$",{"$f":"IF(F471+F472>0,F471+F472,0)","v":0}]
[null,null,94,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F465+F466<0,F465+F466,0)","v":0},"-","$",{"$f":"IF(F471+F472<0,F471+F472,0)","v":0}]
[null,null,95,"W-2 Compensation",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H477=0,0,K477-H477)","v":0}]
[null,null,96,null,"Totals",null,"$",{"$f":"SUM(H474+H475+H476)","v":0},null,"$",{"$f":"SUM(K474+K475+K476)","v":0},null,"Percentage of Change",{"$f":"IF(H477=0,0,(K477-H477)/H477)","v":0}]
[null,null,97,"Choose One Option for 1120-S K-1 (<25%) Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F479=\"YES\",F480=\"NO\",F481=\"NO\")*H477","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F479=\"NO\",F480=\"YES\",F481=\"NO\")*(K477)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F479=\"NO\",F480=\"NO\",F481=\"YES\")*(H477+K477)/2","v":0}]
[null,null,null,"Total Non-Self-Employed S Corporation K-1 Annual Trend",null,null,null,{"$f":"SUM(F482:K484)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"10 (2)","S Corporation K-1 (Form 1120-S) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,85,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H490<>\"\",H491<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,86,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K490<>\"\",K491<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,87,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,88,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,89,"Subtotal of K-1 Profits/Losses","(calculator lines 85 through 88)",null,"$",{"$f":"SUM(H490-H491+H492-H493)","v":0},null,"$",{"$f":"SUM(K490-K491+K492-K493)","v":0},null,{"$f":"IF(AND(H494>0,H495=\"\"),\"Enter Prior Year Distributions on Line 90 If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,90,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K494>0,K495=\"\"),\"Enter Most Recent Year Distributions on Line 90.  If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 89) to Distributions (Line 90).  Choose one qualifying option for each year on Lines 91 and 92."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,91,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F499=\"YES\",F500=\"NO\")*H494","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F499=\"NO\",F500=\"YES\")*(H495)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,92,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F505=\"YES\",F506=\"NO\")*K494","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F505=\"NO\",F506=\"YES\")*(K495)","v":0}]
[]
[null,null,93,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F501+F502>0,F501+F502,0)","v":0},"+","$",{"$f":"IF(F507+F508>0,F507+F508,0)","v":0}]
[null,null,94,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F501+F502<0,F501+F502,0)","v":0},"-","$",{"$f":"IF(F507+F508<0,F507+F508,0)","v":0}]
[null,null,95,"W-2 Compensation",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H513=0,0,K513-H513)","v":0}]
[null,null,96,null,"Totals",null,"$",{"$f":"SUM(H510+H511+H512)","v":0},null,"$",{"$f":"SUM(K510+K511+K512)","v":0},null,"Percentage of Change",{"$f":"IF(H513=0,0,(K513-H513)/H513)","v":0}]
[null,null,97,"Choose One Option for 1120-S K-1 (<25%) Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F515=\"YES\",F516=\"NO\",F517=\"NO\")*H513","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F515=\"NO\",F516=\"YES\",F517=\"NO\")*(K513)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F515=\"NO\",F516=\"NO\",F517=\"YES\")*(H513+K513)/2","v":0}]
[null,null,null,"Total Non-Self-Employed S Corporation K-1 Annual Trend",null,null,null,{"$f":"SUM(F518:K520)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"10 (3)","S Corporation K-1 (Form 1120-S) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,85,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H526<>\"\",H527<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,86,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K526<>\"\",K527<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,87,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,88,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,89,"Subtotal of K-1 Profits/Losses","(calculator lines 85 through 88)",null,"$",{"$f":"SUM(H526-H527+H528-H529)","v":0},null,"$",{"$f":"SUM(K526-K527+K528-K529)","v":0},null,{"$f":"IF(AND(H530>0,H531=\"\"),\"Enter Prior Year Distributions on Line 90. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,90,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K530>0,K531=\"\"),\"Enter Most Recent Year Distributions on Line 90.  If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 89) to Distributions (Line 90).  Choose one qualifying option for each year on Lines 91 and 92."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,91,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F535=\"YES\",F536=\"NO\")*H530","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F535=\"NO\",F536=\"YES\")*(H531)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,92,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F541=\"YES\",F542=\"NO\")*K530","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F541=\"NO\",F542=\"YES\")*(K531)","v":0}]
[]
[null,null,93,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F537+F538>0,F537+F538,0)","v":0},"+","$",{"$f":"IF(F543+F544>0,F543+F544,0)","v":0}]
[null,null,94,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F537+F538<0,F537+F538,0)","v":0},"-","$",{"$f":"IF(F543+F544<0,F543+F544,0)","v":0}]
[null,null,95,"W-2 Compensation",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H549=0,0,K549-H549)","v":0}]
[null,null,96,null,"Totals",null,"$",{"$f":"SUM(H546+H547+H548)","v":0},null,"$",{"$f":"SUM(K546+K547+K548)","v":0},null,"Percentage of Change",{"$f":"IF(H549=0,0,(K549-H549)/H549)","v":0}]
[null,null,97,"Choose One Option for 1120-S K-1 (<25%) Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F551=\"YES\",F552=\"NO\",F553=\"NO\")*H549","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F551=\"NO\",F552=\"YES\",F553=\"NO\")*(K549)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F551=\"NO\",F552=\"NO\",F553=\"YES\")*(H549+K549)/2","v":0}]
[null,null,null,"Total Non-Self-Employed S Corporation K-1 Annual Trend",null,null,null,{"$f":"SUM(F554:K556)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"10 (4)","S Corporation K-1 (Form 1120-S) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,85,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H562<>\"\",H563<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,86,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K562<>\"\",K563<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,87,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,88,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,89,"Subtotal of K-1 Profits/Losses","(calculator lines 85 through 88)",null,"$",{"$f":"SUM(H562-H563+H564-H565)","v":0},null,"$",{"$f":"SUM(K562-K563+K564-K565)","v":0},null,{"$f":"IF(AND(H566>0,H567=\"\"),\"Enter Prior Year Distributions on Line 90. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,90,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K566>0,K567=\"\"),\"Enter Most Recent Year Distributions on Line 90. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 89) to Distributions (Line 90).  Choose one qualifying option for each year on Lines 91 and 92."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,91,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F571=\"YES\",F572=\"NO\")*H566","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F571=\"NO\",F572=\"YES\")*(H567)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,92,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F577=\"YES\",F578=\"NO\")*K566","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F577=\"NO\",F578=\"YES\")*(K567)","v":0}]
[]
[null,null,93,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F573+F574>0,F573+F574,0)","v":0},"+","$",{"$f":"IF(F579+F580>0,F579+F580,0)","v":0}]
[null,null,94,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F573+F574<0,F573+F574,0)","v":0},"-","$",{"$f":"IF(F579+F580<0,F579+F580,0)","v":0},null,{"$f":"IF(AND(H566<0,H583=\"\"),\"Enter Prior Year Qualifying Losses on Line 81\",\"\")","v":""},{"$f":"IF(AND(K566<0,K583=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 81\",\"\")","v":""}]
[null,null,95,"W-2 Compensation",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H585=0,0,K585-H585)","v":0}]
[null,null,96,null,"Totals",null,"$",{"$f":"SUM(H582+H583+H584)","v":0},null,"$",{"$f":"SUM(K582+K583+K584)","v":0},null,"Percentage of Change",{"$f":"IF(H585=0,0,(K585-H585)/H585)","v":0}]
[null,null,97,"Choose One Option for 1120-S K-1 (<25%) Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F587=\"YES\",F588=\"NO\",F589=\"NO\")*H585","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F587=\"NO\",F588=\"YES\",F589=\"NO\")*(K585)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F587=\"NO\",F588=\"NO\",F589=\"YES\")*(H585+K585)/2","v":0}]
[null,null,null,"Total Non-Self-Employed S Corporation K-1 Annual Trend",null,null,null,{"$f":"SUM(F590:K592)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"10 (5)","S Corporation K-1 (Form 1120-S) <25% Ownership ONLY","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,85,"Ordinary Business Income",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(H598<>\"\",H599<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,86,"Ordinary Business Loss ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K598<>\"\",K599<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,87,"Net Rental/Other Real Estate Income",null,null,"$",null,null,"$"]
[null,null,88,"Net Rental/Other Real Estate Loss ",null,null,"$",null,null,"$"]
[null,null,89,"Subtotal of K-1 Profits/Losses","(calculator lines 85 through 88)",null,"$",{"$f":"SUM(H598-H599+H600-H601)","v":0},null,"$",{"$f":"SUM(K598-K599+K600-K601)","v":0},null,{"$f":"IF(AND(H602>0,H603=\"\"),\"Enter Prior Year Distributions on Line 90. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,90,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K602>0,K603=\"\"),\"Enter Most Recent Year Distributions on Line 90.  If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 89) to Distributions (Line 90).  Choose one qualifying option for each year on Lines 91 and 92."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,91,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F607=\"YES\",F608=\"NO\")*H602","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F607=\"NO\",F608=\"YES\")*(H603)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,92,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F613=\"YES\",F614=\"NO\")*K602","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F613=\"NO\",F614=\"YES\")*(K603)","v":0}]
[]
[null,null,93,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F609+F610>0,F609+F610,0)","v":0},"+","$",{"$f":"IF(F615+F616>0,F615+F616,0)","v":0}]
[null,null,94,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F609+F610<0,F609+F610,0)","v":0},"-","$",{"$f":"IF(F615+F616<0,F615+F616,0)","v":0},null,{"$f":"IF(AND(H602<0,H619=\"\"),\"Enter Prior Year Qualifying Losses on Line 81\",\"\")","v":""},{"$f":"IF(AND(K602<0,K619=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 81\",\"\")","v":""}]
[null,null,95,"W-2 Compensation",null,"+","$",null,"+","$",null,null,"Amount of Change",{"$f":"IF(H621=0,0,K621-H621)","v":0}]
[null,null,96,null,"Totals",null,"$",{"$f":"SUM(H618+H619+H620)","v":0},null,"$",{"$f":"SUM(K618+K619+K620)","v":0},null,"Percentage of Change",{"$f":"IF(H621=0,0,(K621-H621)/H621)","v":0}]
[null,null,97,"Choose One Option for 1120-S K-1 (<25%) Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F623=\"YES\",F624=\"NO\",F625=\"NO\")*H621","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F623=\"NO\",F624=\"YES\",F625=\"NO\")*(K621)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F623=\"NO\",F624=\"NO\",F625=\"YES\")*(H621+K621)/2","v":0}]
[null,null,null,"Total Non-Self-Employed S Corporation K-1 Annual Trend",null,null,null,{"$f":"SUM(F626:K628)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,11,"Partnership Tax Return (1065) Self-Employed","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,100,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H634<>\"\",H635<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,101,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K634<>\"\",K635<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,102,"Net Rental Real Estate Income",null,"+","$",null,"+","$"]
[null,null,103,"Net Rental Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,104,"Subtotal of K-1 Profits/Losses","(calculator lines 100 through 103)",null,"$",{"$f":"SUM(H634-H635+H636-H637)","v":0},null,"$",{"$f":"SUM(K634-K635+K636-K637)","v":0},null,{"$f":"IF(AND(H638>0,H639=\"\"),\"Enter Prior Year Distributions on Line 105. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,105,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K638>0,K639=\"\"),\"Enter Most Recent Year Distributions on Line 105. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 104) to Distributions (Line 105).  Choose one qualifying option for each year on Lines 106 and 107."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,106,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F643=\"YES\",F644=\"NO\")*H638","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F643=\"NO\",F644=\"YES\")*(H639)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,107,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F649=\"YES\",F650=\"NO\")*K638","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F649=\"NO\",F650=\"YES\")*(K639)","v":0}]
[]
[null,null,108,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F645+F646>0,F645+F646,0)","v":0},"+","$",{"$f":"IF(F651+F652>0,F651+F652,0)","v":0}]
[null,null,109,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F645+F646<0,F645+F646,0)","v":0},"-","$",{"$f":"IF(F651+F652<0,F651+F652,0)","v":0},null,{"$f":"IF(AND(H638<0,H655=\"\"),\"Enter Prior Year Qualifying Losses on Line 93\",\"\")","v":""},{"$f":"IF(AND(K638<0,K655=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 93\",\"\")","v":""}]
[null,null,110,"Guaranteed Payments to Partner",null,"+","$",null,"+","$"]
[null,null,111,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H654+H655+H656","v":0},"±","$",{"$f":"K654+K655+K656","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1065"]
[null,null,112,"Non-Recurring Income from other Partnerships, etc.",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H659<>\"\",H660<>\"\"),\"Enter EITHER Income or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,113,"Non-Recurring Loss from other Partnerships, etc.",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K659<>\"\",K660<>\"\"),\"Enter EITHER Income or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,114,"Non-Recurring Profit, Gain or Income",null,"-","$",null,"-","$",null,null,null,null,"  "]
[null,null,115,"Non-Recurring Loss",null,"+","$",null,"+","$"]
[null,null,116,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,117,"Depletion ",null,"+","$",null,"+","$"]
[null,null,118,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,119,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,120,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,121,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,122,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,123,"Total of Partnership 1065 Cash Flow",null,null,"$",{"$f":"(H660-H659-H661+H662+H663+H664+H665+H666+H667-H668-H669)","v":0},null,"$",{"$f":"(K660-K659-K661+K662+K663+K664+K665+K666+K667-K668-K669)","v":0}]
[null,null,124,"Ownership Percentage ","Click here for guidance.",null,null,null,null,null,null,null,{"$f":"IF(AND(H670<>0,H671=\"\"),\"Enter Prior Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,125,"Borrower's Proportionate Share of 1065 Total",null,"±","$",{"$f":"(H670)*H671","v":0},"±","$",{"$f":"(K670)*K671","v":0},null,{"$f":"IF(AND(K670<>0,K671=\"\"),\"Enter Most Recent Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,"PARTNERSHIP TOTALS (COMBINED K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H674=0,0,K674-H674)","v":0}]
[null,null,126,null,"Totals",null,"$",{"$f":"SUM(H657,H672)","v":0},null,"$",{"$f":"SUM(K657,K672)","v":0},null,"Percentage of Change",{"$f":"IF(H674=0,0,(K674-H674)/H674)","v":0}]
[null,null,127,"Choose One Option for 1065 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F676=\"YES\",F677=\"NO\",F678=\"NO\")*H674","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F676=\"NO\",F677=\"YES\",F678=\"NO\")*(K674)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F676=\"NO\",F677=\"NO\",F678=\"YES\")*(H674+K674)/2","v":0}]
[null,null,null,"TOTAL 1065 Annual Trend",null,null,null,{"$f":"SUM(F679:K681)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"11 (2)","Partnership Tax Return (1065) Self-Employed","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,100,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H687<>\"\",H688<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,101,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K687<>\"\",K688<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,102,"Net Rental Real Estate Income",null,"+","$",null,"+","$"]
[null,null,103,"Net Rental Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,104,"Subtotal of K-1 Profits/Losses","(calculator lines 100 through 103)",null,"$",{"$f":"SUM(H687-H688+H689-H690)","v":0},null,"$",{"$f":"SUM(K687-K688+K689-K690)","v":0},null,{"$f":"IF(AND(H691>0,H692=\"\"),\"Enter Prior Year Distributions on Line 105. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,105,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K691>0,K692=\"\"),\"Enter Most Recent Year Distributions on Line 105. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 104) to Distributions (Line 105).  Choose one qualifying option for each year on Lines 106 and 107."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,106,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F696=\"YES\",F697=\"NO\")*H691","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F696=\"NO\",F697=\"YES\")*(H692)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,107,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F702=\"YES\",F703=\"NO\")*K691","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F702=\"NO\",F703=\"YES\")*(K692)","v":0}]
[]
[null,null,108,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F698+F699>0,F698+F699,0)","v":0},"+","$",{"$f":"IF(F704+F705>0,F704+F705,0)","v":0}]
[null,null,109,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F698+F699<0,F698+F699,0)","v":0},"-","$",{"$f":"IF(F704+F705<0,F704+F705,0)","v":0},null,{"$f":"IF(AND(H691<0,H708=\"\"),\"Enter Prior Year Qualifying Losses on Line 93\",\"\")","v":""},{"$f":"IF(AND(K691<0,K708=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 93\",\"\")","v":""}]
[null,null,110,"Guaranteed Payments to Partner",null,"+","$",null,"+","$"]
[null,null,111,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H707+H708+H709","v":0},"±","$",{"$f":"K707+K708+K709","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1065"]
[null,null,112,"Non-Recurring Income from other Partnerships, etc.",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H712<>\"\",H713<>\"\"),\"Enter EITHER Income or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,113,"Non-Recurring Loss from other Partnerships, etc.",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K712<>\"\",K713<>\"\"),\"Enter EITHER Income or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,114,"Non-Recurring Profit, Gain or Income",null,"-","$",null,"-","$",null,null,null,null,"  "]
[null,null,115,"Non-Recurring Loss",null,"+","$",null,"+","$"]
[null,null,116,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,117,"Depletion ",null,"+","$",null,"+","$"]
[null,null,118,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,119,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,120,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,121,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,122,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,123,"Total of Partnership 1065 Cash Flow",null,null,"$",{"$f":"(H713-H712-H714+H715+H716+H717+H718+H719+H720-H721-H722)","v":0},null,"$",{"$f":"(K713-K712-K714+K715+K716+K717+K718+K719+K720-K721-K722)","v":0}]
[null,null,124,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H723<>0,H724=\"\"),\"Enter Prior Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,125,"Borrower's Proportionate Share of 1065 Total",null,"±","$",{"$f":"(H723)*H724","v":0},"±","$",{"$f":"(K723)*K724","v":0},null,{"$f":"IF(AND(K723<>0,K724=\"\"),\"Enter Most Recent Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,"PARTNERSHIP TOTALS (COMBINED K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H727=0,0,K727-H727)","v":0}]
[null,null,126,null,"Totals",null,"$",{"$f":"SUM(H710,H725)","v":0},null,"$",{"$f":"SUM(K710,K725)","v":0},null,"Percentage of Change",{"$f":"IF(H727=0,0,(K727-H727)/H727)","v":0}]
[null,null,127,"Choose One Option for 1065 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F729=\"YES\",F730=\"NO\",F731=\"NO\")*H727","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F729=\"NO\",F730=\"YES\",F731=\"NO\")*(K727)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F729=\"NO\",F730=\"NO\",F731=\"YES\")*(H727+K727)/2","v":0}]
[null,null,null,"TOTAL 1065 Annual Trend",null,null,null,{"$f":"SUM(F732:K734)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"11 (3)","Partnership Tax Return (1065) Self-Employed","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,100,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H740<>\"\",H741<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,101,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K740<>\"\",K741<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,102,"Net Rental Real Estate Income",null,"+","$",null,"+","$"]
[null,null,103,"Net Rental Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,104,"Subtotal of K-1 Profits/Losses","(calculator lines 100 through 103)",null,"$",{"$f":"SUM(H740-H741+H742-H743)","v":0},null,"$",{"$f":"SUM(K740-K741+K742-K743)","v":0},null,{"$f":"IF(AND(H744>0,H745=\"\"),\"Enter Prior Year Distributions on Line 105. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,105,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K744>0,K745=\"\"),\"Enter Most Recent Year Distributions on Line 105. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 104) to Distributions (Line 105).  Choose one qualifying option for each year on Lines 106 and 107.",null,null,null,null,null,null,null,null,{"$f":"IF(AND(K745<>\"\",K760=\"\"),\"Enter Most Recent Year Qualifying Income on Line 105. If no Qualifying Income, Enter $0.\",\"\")","v":""}]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,106,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F749=\"YES\",F750=\"NO\")*H744","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F749=\"NO\",F750=\"YES\")*(H745)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,107,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F755=\"YES\",F756=\"NO\")*K744","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F755=\"NO\",F756=\"YES\")*(K745)","v":0}]
[]
[null,null,108,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F751+F752>0,F751+F752,0)","v":0},"+","$",{"$f":"IF(F757+F758>0,F757+F758,0)","v":0}]
[null,null,109,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F751+F752<0,F751+F752,0)","v":0},"-","$",{"$f":"IF(F757+F758<0,F757+F758,0)","v":0},null,{"$f":"IF(AND(H744<0,H761=\"\"),\"Enter Prior Year Qualifying Losses on Line 93\",\"\")","v":""},{"$f":"IF(AND(K744<0,K761=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 93\",\"\")","v":""}]
[null,null,110,"Guaranteed Payments to Partner",null,"+","$",null,"+","$"]
[null,null,111,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H760+H761+H762","v":0},"±","$",{"$f":"K760+K761+K762","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1065"]
[null,null,112,"Non-Recurring Income from other Partnerships, etc.",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H765<>\"\",H766<>\"\"),\"Enter EITHER Income or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,113,"Non-Recurring Loss from other Partnerships, etc.",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K765<>\"\",K766<>\"\"),\"Enter EITHER Income or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,114,"Non-Recurring Profit, Gain or Income",null,"-","$",null,"-","$",null,null,null,null,"  "]
[null,null,115,"Non-Recurring Loss",null,"+","$",null,"+","$"]
[null,null,116,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,117,"Depletion ",null,"+","$",null,"+","$"]
[null,null,118,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,119,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,120,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,121,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,122,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,123,"Total of Partnership 1065 Cash Flow",null,null,"$",{"$f":"(H766-H765-H767+H768+H769+H770+H771+H772+H773-H774-H775)","v":0},null,"$",{"$f":"(K766-K765-K767+K768+K769+K770+K771+K772+K773-K774-K775)","v":0}]
[null,null,124,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H776<>0,H777=\"\"),\"Enter Prior Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,125,"Borrower's Proportionate Share of 1065 Total",null,"±","$",{"$f":"(H776)*H777","v":0},"±","$",{"$f":"(K776)*K777","v":0},null,{"$f":"IF(AND(K776<>0,K777=\"\"),\"Enter Most Recent Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,"PARTNERSHIP TOTALS (COMBINED K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H780=0,0,K780-H780)","v":0}]
[null,null,126,null,"Totals",null,"$",{"$f":"SUM(H763,H778)","v":0},null,"$",{"$f":"SUM(K763,K778)","v":0},null,"Percentage of Change",{"$f":"IF(H780=0,0,(K780-H780)/H780)","v":0}]
[null,null,127,"Choose One Option for 1065 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F782=\"YES\",F783=\"NO\",F784=\"NO\")*H780","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F782=\"NO\",F783=\"YES\",F784=\"NO\")*(K780)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F782=\"NO\",F783=\"NO\",F784=\"YES\")*(H780+K780)/2","v":0}]
[null,null,null,"TOTAL 1065 Annual Trend",null,null,null,{"$f":"SUM(F785:K787)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"11 (4)","Partnership Tax Return (1065) Self-Employed","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,100,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H793<>\"\",H794<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,101,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K793<>\"\",K794<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,102,"Net Rental Real Estate Income",null,"+","$",null,"+","$"]
[null,null,103,"Net Rental Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,104,"Subtotal of K-1 Profits/Losses","(calculator lines 100 through 103)",null,"$",{"$f":"SUM(H793-H794+H795-H796)","v":0},null,"$",{"$f":"SUM(K793-K794+K795-K796)","v":0},null,{"$f":"IF(AND(H797>0,H798=\"\"),\"Enter Prior Year Distributions on Line 105. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,105,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K797>0,K798=\"\"),\"Enter Most Recent Year Distributions on Line 105. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 104) to Distributions (Line 105).  Choose one qualifying option for each year on Lines 106 and 107."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,106,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F802=\"YES\",F803=\"NO\")*H797","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F802=\"NO\",F803=\"YES\")*(H798)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,107,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F808=\"YES\",F809=\"NO\")*K797","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F808=\"NO\",F809=\"YES\")*(K798)","v":0}]
[]
[null,null,108,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F804+F805>0,F804+F805,0)","v":0},"+","$",{"$f":"IF(F810+F811>0,F810+F811,0)","v":0}]
[null,null,109,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F804+F805<0,F804+F805,0)","v":0},"-","$",{"$f":"IF(F810+F811<0,F810+F811,0)","v":0},null,{"$f":"IF(AND(H797<0,H814=\"\"),\"Enter Prior Year Qualifying Losses on Line 93\",\"\")","v":""},{"$f":"IF(AND(K797<0,K814=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 93\",\"\")","v":""}]
[null,null,110,"Guaranteed Payments to Partner",null,"+","$",null,"+","$"]
[null,null,111,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H813+H814+H815","v":0},"±","$",{"$f":"K813+K814+K815","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1065"]
[null,null,112,"Non-Recurring Income from other Partnerships, etc.",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H818<>\"\",H819<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,113,"Non-Recurring Loss from other Partnerships, etc.",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K818<>\"\",K819<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,114,"Non-Recurring Profit, Gain or Income",null,"-","$",null,"-","$",null,null,null,null,"  "]
[null,null,115,"Non-Recurring Loss",null,"+","$",null,"+","$"]
[null,null,116,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,117,"Depletion ",null,"+","$",null,"+","$"]
[null,null,118,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,119,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,120,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,121,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,122,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,123,"Total of Partnership 1065 Cash Flow",null,null,"$",{"$f":"(H819-H818-H820+H821+H822+H823+H824+H825+H826-H827-H828)","v":0},null,"$",{"$f":"(K819-K818-K820+K821+K822+K823+K824+K825+K826-K827-K828)","v":0}]
[null,null,124,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H829<>0,H830=\"\"),\"Enter Prior Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,125,"Borrower's Proportionate Share of 1065 Total",null,"±","$",{"$f":"(H829)*H830","v":0},"±","$",{"$f":"(K829)*K830","v":0},null,{"$f":"IF(AND(K829<>0,K830=\"\"),\"Enter Most Recent Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,"PARTNERSHIP TOTALS (COMBINED K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H833=0,0,K833-H833)","v":0}]
[null,null,126,null,"Totals",null,"$",{"$f":"SUM(H816,H831)","v":0},null,"$",{"$f":"SUM(K816,K831)","v":0},null,"Percentage of Change",{"$f":"IF(H833=0,0,(K833-H833)/H833)","v":0}]
[null,null,127,"Choose One Option for 1065 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F835=\"YES\",F836=\"NO\",F837=\"NO\")*H833","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F835=\"NO\",F836=\"YES\",F837=\"NO\")*(K833)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F835=\"NO\",F836=\"NO\",F837=\"YES\")*(H833+K833)/2","v":0}]
[null,null,null,"TOTAL 1065 Annual Trend",null,null,null,{"$f":"SUM(F838:K840)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"11 (5)","Partnership Tax Return (1065) Self-Employed","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,100,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H846<>\"\",H847<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,101,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K846<>\"\",K847<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,102,"Net Rental Real Estate Income",null,"+","$",null,"+","$"]
[null,null,103,"Net Rental Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,104,"Subtotal of K-1 Profits/Losses","(calculator lines 100 through 103)",null,"$",{"$f":"SUM(H846-H847+H848-H849)","v":0},null,"$",{"$f":"SUM(K846-K847+K848-K849)","v":0},null,{"$f":"IF(AND(H850>0,H851=\"\"),\"Enter Prior Year Distributions on Line 105 If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,105,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K850>0,K851=\"\"),\"Enter Most Recent Year Distributions on Line 105. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 104) to Distributions (Line 105).  Choose one qualifying option for each year on Lines 106 and 107."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,106,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F855=\"YES\",F856=\"NO\")*H850","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F855=\"NO\",F856=\"YES\")*(H851)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,107,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F861=\"YES\",F862=\"NO\")*K850","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F861=\"NO\",F862=\"YES\")*(K851)","v":0}]
[]
[null,null,108,"Amount of Qualifying K-1 Income (Profit or Distribution)",null,"+","$",{"$f":"IF(F857+F858>0,F857+F858,0)","v":0},"+","$",{"$f":"IF(F863+F864>0,F863+F864,0)","v":0}]
[null,null,109,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F857+F858<0,F857+F858,0)","v":0},"-","$",{"$f":"IF(F863+F864<0,F863+F864,0)","v":0},null,{"$f":"IF(AND(H850<0,H867=\"\"),\"Enter Prior Year Qualifying Losses on Line 93\",\"\")","v":""},{"$f":"IF(AND(K850<0,K867=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 93\",\"\")","v":""}]
[null,null,110,"Guaranteed Payments to Partner",null,"+","$",null,"+","$"]
[null,null,111,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H866+H867+H868","v":0},"±","$",{"$f":"K866+K867+K868","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1065"]
[null,null,112,"Non-Recurring Income from other Partnerships, etc.",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H871<>\"\",H872<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,113,"Non-Recurring Loss from other Partnerships, etc.",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K871<>\"\",K872<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,114,"Non-Recurring Profit, Gain or Income",null,"-","$",null,"-","$",null,null,null,null,"  "]
[null,null,115,"Non-Recurring Loss",null,"+","$",null,"+","$"]
[null,null,116,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,117,"Depletion ",null,"+","$",null,"+","$"]
[null,null,118,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,119,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,120,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,121,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,122,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,123,"Total of Partnership 1065 Cash Flow",null,null,"$",{"$f":"(H872-H871-H873+H874+H875+H876+H877+H878+H879-H880-H881)","v":0},null,"$",{"$f":"(K872-K871-K873+K874+K875+K876+K877+K878+K879-K880-K881)","v":0}]
[null,null,124,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H882<>0,H883=\"\"),\"Enter Prior Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,125,"Borrower's Proportionate Share of 1065 Total",null,"±","$",{"$f":"(H882)*H883","v":0},"±","$",{"$f":"(K882)*K883","v":0},null,{"$f":"IF(AND(K882<>0,K883=\"\"),\"Enter Most Recent Year Ownership % on Line 124\",\"\")","v":""}]
[null,null,"PARTNERSHIP TOTALS (COMBINED K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H886=0,0,K886-H886)","v":0}]
[null,null,126,null,"Totals",null,"$",{"$f":"SUM(H869,H884)","v":0},null,"$",{"$f":"SUM(K869,K884)","v":0},null,"Percentage of Change",{"$f":"IF(H886=0,0,(K886-H886)/H886)","v":0}]
[null,null,127,"Choose One Option for 1065 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F888=\"YES\",F889=\"NO\",F890=\"NO\")*H886","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F888=\"NO\",F889=\"YES\",F890=\"NO\")*(K886)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F888=\"NO\",F889=\"NO\",F890=\"YES\")*(H886+K886)/2","v":0}]
[null,null,null,"TOTAL 1065 Annual Trend",null,null,null,{"$f":"SUM(F891:K893)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,12,"S Corporation Tax Return (1120-S)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,null,"K-1 ANALYSIS 1120-S"]
[null,null,130,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H900<>\"\",H901<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,131,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K900<>\"\",K901<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,132,"Net Rental/Other Real Estate Income",null,"+","$",null,"+","$"]
[null,null,133,"Net Rental/Other Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,134,"Subtotal of K-1 Profits/Losses","(calculator lines 130 through 123)",null,"$",{"$f":"SUM(H900-H901+H902-H903)","v":0},null,"$",{"$f":"SUM(K900-K901+K902-K903)","v":0},null,{"$f":"IF(AND(H904>0,H905=\"\"),\"Enter Prior Year Distributions on Line 135. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,135,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K904>0,K905=\"\"),\"Enter Most Recent Year Distributions on Line 135. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 134) to Distributions (Line 135).  Choose one qualifying option for each year on Lines 136 and 137."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,136,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F909=\"YES\",F910=\"NO\")*H904","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F909=\"NO\",F910=\"YES\")*(H905)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,137,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F915=\"YES\",F916=\"NO\")*K904","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F915=\"NO\",F916=\"YES\")*(K905)","v":0}]
[]
[null,null,138,"Amount of Qualifying K-1 Income (See Guidance tab.)",null,"+","$",{"$f":"IF(F911+F912>0,F911+F912,0)","v":0},"+","$",{"$f":"IF(F917+F918>0,F917+F918,0)","v":0}]
[null,null,139,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F911+F912<0,F911+F912,0)","v":0},"-","$",{"$f":"IF(F917+F918<0,F917+F918,0)","v":0},null,{"$f":"IF(AND(H904<0,H921=\"\"),\"Enter Prior Year Qualifying Losses on Line 120\",\"\")","v":""},{"$f":"IF(AND(K904<0,K921=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 120\",\"\")","v":""}]
[null,null,140,"W-2 Compensation",null,"+","$",null,"+","$"]
[null,null,141,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H920+H921+H922","v":0},"±","$",{"$f":"K920+K921+K922","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1120-S"]
[null,null,142,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H925<>\"\",H926<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,143,"Non-Recurring Loss",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K925<>\"\",K926<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,144,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,145,"Depletion ",null,"+","$",null,"+","$"]
[null,null,146,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,147,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,148,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,149,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,150,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,151,"Total of S Corporation Cash Flow",null,null,"$",{"$f":"(H926-H925+H927+H928+H929+H930+H931-H932-H933)","v":0},null,"$",{"$f":"(K926-K925+K927+K928+K929+K930+K931-K932-K933)","v":0}]
[null,null,152,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H934<>0,H935=\"\"),\"Enter Prior Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,153,"Borrower's Proportionate Share of 1120-S Total",null,"±","$",{"$f":"(H926-H925+H927+H928+H929+H930+H931-H932-H933)*H935","v":0},"±","$",{"$f":"(K926-K925+K927+K928+K929+K930+K931-K932-K933)*K935","v":0},null,{"$f":"IF(AND(K934<>0,K935=\"\"),\"Enter Most Recent Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,null,"S Corporation TOTALS (K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H938=0,0,K938-H938)","v":0}]
[null,null,154,null,"Totals",null,"$",{"$f":"SUM(H923+H936)","v":0},null,"$",{"$f":"SUM(K923+K936)","v":0},null,"Percentage of Change",{"$f":"IF(H938=0,0,(K938-H938)/H938)","v":0}]
[null,null,155,"Choose ONE Option Only for 1120-S Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F940=\"YES\",F941=\"NO\",F942=\"NO\")*H938","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F940=\"NO\",F941=\"YES\",F942=\"NO\")*(K938)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F940=\"NO\",F941=\"NO\",F942=\"YES\")*(H938+K938)/2","v":0}]
[null,null,null,"TOTAL 1120-S Annual Trend",null,null,null,{"$f":"SUM(F943:K945)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"12 (2)","S Corporation Tax Return (1120-S)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,null,"K-1 ANALYSIS 1120-S"]
[null,null,130,null,null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H952<>\"\",H953<>\"\"),\"Enter Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,131,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K952<>\"\",K953<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,132,"Net Rental/Other Real Estate Income",null,"+","$",null,"+","$"]
[null,null,133,"Net Rental/Other Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,134,"Subtotal of K-1 Profits/Losses","(calculator lines 130 through 133)",null,"$",{"$f":"SUM(H952-H953+H954-H955)","v":0},null,"$",{"$f":"SUM(K952-K953+K954-K955)","v":0},null,{"$f":"IF(AND(H956>0,H957=\"\"),\"Enter Prior Year Distributions on Line 135. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,135,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K956>0,K957=\"\"),\"Enter Most Recent Year Distributions on Line 135. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 134) to Distributions (Line 135).  Choose one qualifying option for each year on Lines 136 and 137."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,136,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F961=\"YES\",F962=\"NO\")*H956","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F961=\"NO\",F962=\"YES\")*(H957)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,137,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F967=\"YES\",F968=\"NO\")*K956","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F967=\"NO\",F968=\"YES\")*(K957)","v":0}]
[]
[null,null,138,"Amount of Qualifying K-1 Income (See Guidance tab.)",null,"+","$",{"$f":"IF(F963+F964>0,F963+F964,0)","v":0},"+","$",{"$f":"IF(F969+F970>0,F969+F970,0)","v":0}]
[null,null,139,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F963+F964<0,F963+F964,0)","v":0},"-","$",{"$f":"IF(F969+F970<0,F969+F970,0)","v":0},null,{"$f":"IF(AND(H956<0,H973=\"\"),\"Enter Prior Year Qualifying Losses on Line 120\",\"\")","v":""},{"$f":"IF(AND(K956<0,K973=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 120\",\"\")","v":""}]
[null,null,140,"W-2 Compensation",null,"+","$",null,"+","$"]
[null,null,141,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H972+H973+H974","v":0},"±","$",{"$f":"K972+K973+K974","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1120-S"]
[null,null,142,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H977<>\"\",H978<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,143,"Non-Recurring Loss",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K977<>\"\",K978<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,144,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,145,"Depletion ",null,"+","$",null,"+","$"]
[null,null,146,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,147,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,148,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,149,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,150,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,151,"Total of S Corporation Cash Flow",null,null,"$",{"$f":"(H978-H977+H979+H980+H981+H982+H983-H984-H985)","v":0},null,"$",{"$f":"(K978-K977+K979+K980+K981+K982+K983-K984-K985)","v":0}]
[null,null,152,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H986<>0,H987=\"\"),\"Enter Prior Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,153,"Borrower's Proportionate Share of 1120-S Total",null,"±","$",{"$f":"(H978-H977+H979+H980+H981+H982+H983-H984-H985)*H987","v":0},"±","$",{"$f":"(K978-K977+K979+K980+K981+K982+K983-K984-K985)*K987","v":0},null,{"$f":"IF(AND(K986<>0,K987=\"\"),\"Enter Most Recent Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,null,"S Corporation TOTALS (K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H990=0,0,K990-H990)","v":0}]
[null,null,154,null,"Totals",null,"$",{"$f":"SUM(H975+H988)","v":0},null,"$",{"$f":"SUM(K975+K988)","v":0},null,"Percentage of Change",{"$f":"IF(H990=0,0,(K990-H990)/H990)","v":0}]
[null,null,155,"Choose ONE Option Only for 1120-S Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F992=\"YES\",F993=\"NO\",F994=\"NO\")*H990","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F992=\"NO\",F993=\"YES\",F994=\"NO\")*(K990)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F992=\"NO\",F993=\"NO\",F994=\"YES\")*(H990+K990)/2","v":0}]
[null,null,null,"TOTAL 1120-S Annual Trend",null,null,null,{"$f":"SUM(F995:K997)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"12 (3)","S Corporation Tax Return (1120-S)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,null,"K-1 ANALYSIS 1120-S",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H1004<>\"\",H1005<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,130,"Ordinary Business Income",null,"+","$",null,"+","$"]
[null,null,131,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1004<>\"\",K1005<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,132,"Net Rental/Other Real Estate Income",null,"+","$",null,"+","$"]
[null,null,133,"Net Rental/Other Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,134,"Subtotal of K-1 Profits/Losses","(calculator lines 130 through 133)",null,"$",{"$f":"SUM(H1004-H1005+H1006-H1007)","v":0},null,"$",{"$f":"SUM(K1004-K1005+K1006-K1007)","v":0},null,{"$f":"IF(AND(H1008>0,H1009=\"\"),\"Enter Prior Year Distributions on Line 135. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,135,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K1008>0,K1009=\"\"),\"Enter Most Recent Year Distributions on Line 135. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 134) to Distributions (Line 135).  Choose one qualifying option for each year on Lines 136 and 137."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,136,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F1013=\"YES\",F1014=\"NO\")*H1008","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F1013=\"NO\",F1014=\"YES\")*(H1009)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,137,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F1019=\"YES\",F1020=\"NO\")*K1008","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F1019=\"NO\",F1020=\"YES\")*(K1009)","v":0}]
[]
[null,null,138,"Amount of Qualifying K-1 Income (See Guidance tab.)",null,"+","$",{"$f":"IF(F1015+F1016>0,F1015+F1016,0)","v":0},"+","$",{"$f":"IF(F1021+F1022>0,F1021+F1022,0)","v":0}]
[null,null,139,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F1015+F1016<0,F1015+F1016,0)","v":0},"-","$",{"$f":"IF(F1121+F1122<0,F1121+F1122,0)","v":0},null,{"$f":"IF(AND(H1008<0,H1025=\"\"),\"Enter Prior Year Qualifying Losses on Line 120\",\"\")","v":""},{"$f":"IF(AND(K1008<0,K1025=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 120\",\"\")","v":""}]
[null,null,140,"W-2 Compensation",null,"+","$",null,"+","$"]
[null,null,141,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H1024+H1025+H1026","v":0},"±","$",{"$f":"K1024+K1025+K1026","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1120-S"]
[null,null,142,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1029<>\"\",H1030<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,143,"Non-Recurring Loss",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1029<>\"\",K1030<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,144,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,145,"Depletion ",null,"+","$",null,"+","$"]
[null,null,146,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,147,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,148,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,149,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,150,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,151,"Total of S Corporation Cash Flow",null,null,"$",{"$f":"(H1030-H1029+H1031+H1032+H1033+H1034+H1035-H1036-H1037)","v":0},null,"$",{"$f":"(K1030-K1029+K1031+K1032+K1033+K1034+K1035-K1036-K1037)","v":0}]
[null,null,152,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H1038<>0,H1039=\"\"),\"Enter Prior Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,153,"Borrower's Proportionate Share of 1120-S Total",null,"±","$",{"$f":"(H1030-H1029+H1031+H1032+H1033+H1034+H1035-H1036-H1037)*H1039","v":0},"±","$",{"$f":"(K1030-K1029+K1031+K1032+K1033+K1034+K1035-K1036-K1037)*K1039","v":0},null,{"$f":"IF(AND(K1038<>0,K1039=\"\"),\"Enter Most Recent Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,null,"S Corporation TOTALS (K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H1042=0,0,K1042-H1042)","v":0}]
[null,null,154,null,"Totals",null,"$",{"$f":"SUM(H1027+H1040)","v":0},null,"$",{"$f":"SUM(K1027+K1040)","v":0},null,"Percentage of Change",{"$f":"IF(H1042=0,0,(K1042-H1042)/H1042)","v":0}]
[null,null,155,"Choose ONE Option Only for 1120-S Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1044=\"YES\",F1045=\"NO\",F1046=\"NO\")*H1042","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1044=\"NO\",F1045=\"YES\",F1046=\"NO\")*(K1042)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1044=\"NO\",F1045=\"NO\",F1046=\"YES\")*(H1042+K1042)/2","v":0}]
[null,null,null,"TOTAL 1120-S Annual Trend",null,null,null,{"$f":"SUM(F1047:K1049)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"12 (4)","S Corporation Tax Return (1120-S)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,null,"K-1 ANALYSIS 1120-S"]
[null,null,130,"Ordinary Business Income",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H1056<>\"\",H1057<>\"\"),\"Enter EITHER Line Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,131,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1056<>\"\",K1057<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,132,"Net Rental/Other Real Estate Income",null,"+","$",null,"+","$"]
[null,null,133,"Net Rental/Other Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,134,"Subtotal of K-1 Profits/Losses","(calculator lines 130 through 133)",null,"$",{"$f":"SUM(H1056-H1057+H1058-H1059)","v":0},null,"$",{"$f":"SUM(K1056-K1057+K1058-K1059)","v":0},null,{"$f":"IF(AND(H1060>0,H1061=\"\"),\"Enter Prior Year Distributions on Line 135. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,135,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K1060>0,K1061=\"\"),\"Enter Most Recent Year Distributions on Line 135. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 134) to Distributions (Line 135).  Choose one qualifying option for each year on Lines 136 and 137."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,136,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F1065=\"YES\",F1066=\"NO\")*H1060","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F1065=\"NO\",F1066=\"YES\")*(H1061)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,137,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F1071=\"YES\",F1072=\"NO\")*K1060","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F1071=\"NO\",F1072=\"YES\")*(K1061)","v":0}]
[]
[null,null,138,"Amount of Qualifying K-1 Income (See Guidance tab.)",null,"+","$",{"$f":"IF(F1067+F1068>0,F1067+F1068,0)","v":0},"+","$",{"$f":"IF(F1073+F1074>0,F1073+F1074,0)","v":0}]
[null,null,139,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F1067+F1068<0,F1067+F1068,0)","v":0},"-","$",{"$f":"IF(F1073+F1074<0,F1073+F1074,0)","v":0},null,{"$f":"IF(AND(H1060<0,H1077=\"\"),\"Enter Prior Year Qualifying Losses on Line 120\",\"\")","v":""},{"$f":"IF(AND(K1060<0,K1077=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 120\",\"\")","v":""}]
[null,null,140,"W-2 Compensation",null,"+","$",null,"+","$"]
[null,null,141,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H1076+H1077+H1078","v":0},"±","$",{"$f":"K1076+K1077+K1078","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1120-S"]
[null,null,142,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1081<>\"\",H1082<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,143,"Non-Recurring Loss",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1081<>\"\",K1082<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,144,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,145,"Depletion ",null,"+","$",null,"+","$"]
[null,null,146,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,147,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,148,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,149,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,150,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,151,"Total of S Corporation Cash Flow",null,null,"$",{"$f":"(H1082-H1081+H1083+H1084+H1085+H1086+H1087-H1088-H1089)","v":0},null,"$",{"$f":"(K1082-K1081+K1083+K1084+K1085+K1086+K1087-K1088-K1089)","v":0}]
[null,null,152,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H1090<>0,H1091=\"\"),\"Enter Prior Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,153,"Borrower's Proportionate Share of 1120-S Total",null,"±","$",{"$f":"(H1082-H1081+H1083+H1084+H1085+H1086+H1087-H1088-H1089)*H1091","v":0},"±","$",{"$f":"(K1082-K1081+K1083+K1084+K1085+K1086+K1087-K1088-K1089)*K1091","v":0},null,{"$f":"IF(AND(K1090<>0,K1091=\"\"),\"Enter Most Recent Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,null,"S Corporation TOTALS (K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H1094=0,0,K1094-H1094)","v":0}]
[null,null,154,null,"Totals",null,"$",{"$f":"SUM(H1079+H1092)","v":0},null,"$",{"$f":"SUM(K1079+K1092)","v":0},null,"Percentage of Change",{"$f":"IF(H1094=0,0,(K1094-H1094)/H1094)","v":0}]
[null,null,155,"Choose ONE Option Only for 1120-S Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1096=\"YES\",F1097=\"NO\",F1098=\"NO\")*H1094","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1096=\"NO\",F1097=\"YES\",F1098=\"NO\")*(K1094)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1096=\"NO\",F1097=\"NO\",F1098=\"YES\")*(H1094+K1094)/2","v":0}]
[null,null,null,"TOTAL 1120-S Annual Trend",null,null,null,{"$f":"SUM(F1099:K1101)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"12 (5)","S Corporation Tax Return (1120-S)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,null,"K-1 ANALYSIS 1120-S",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H1108<>\"\",H1109<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,130,"Ordinary Business Income",null,"+","$",null,"+","$"]
[null,null,131,"Ordinary Business Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1108<>\"\",K1109<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,132,"Net Rental/Other Real Estate Income",null,"+","$",null,"+","$"]
[null,null,133,"Net Rental/Other Real Estate Loss",null,"-","$",null,"-","$"]
[null,null,134,"Subtotal of K-1 Profits/Losses","(calculator lines 130 through 133)",null,"$",{"$f":"SUM(H1108-H1109+H1110-H1111)","v":0},null,"$",{"$f":"SUM(K1108-K1109+K1110-K1111)","v":0},null,{"$f":"IF(AND(H1112>0,H1113=\"\"),\"Enter Prior Year Distributions on Line 135. If no Distributions, Enter $0\",\"\")","v":""}]
[null,null,135,"Distributions             ",null,null,"$",null,null,"$",null,null,{"$f":"IF(AND(K1112>0,K1113=\"\"),\"Enter Most Recent Year Distributions on Line 135. If no Distributions, Enter $0.\",\"\")","v":""}]
[null,null,null,"Compare Subtotal of Profits/Losses (Line 134) to Distributions (Line 135).  Choose one qualifying option for each year on Lines 136 and 137."]
[null,null,null,"Click here for guidance."]
[null,null,null,"Prior Year (Choose One Option)"]
[null,null,136,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F1117=\"YES\",F1118=\"NO\")*H1112","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F1117=\"NO\",F1118=\"YES\")*(H1113)","v":0}]
[]
[null,null,null,"Most Recent Year (Choose One Option)"]
[null,null,137,"Utilize Sub-Total of K-1 Profits/Losses",null,"NO"]
[null,null,null,"Utilize Distributions",null,"NO"]
[null,null,null,"Subtotal of K-1 Profits/Losses",null,{"$f":"AND(F1123=\"YES\",F1124=\"NO\")*K1112","v":0}]
[null,null,null,"Distributions             ",null,{"$f":"AND(F1123=\"NO\",F1124=\"YES\")*(K1113)","v":0}]
[]
[null,null,138,"Amount of Qualifying K-1 Income (See Guidance tab.)",null,"+","$",{"$f":"IF(F1119+F1120>0,F1119+F1120,0)","v":0},"+","$",{"$f":"IF(F1125+F1126>0,F1125+F1126,0)","v":0}]
[null,null,139,"Amount of Qualifying K-1 Loss",null,"-","$",{"$f":"IF(F1119+F1120<0,F1119+F1120,0)","v":0},"-","$",{"$f":"IF(F1125+F1126<0,F1125+F1126,0)","v":0},null,{"$f":"IF(AND(H1112<0,H1129=\"\"),\"Enter Prior Year Qualifying Losses on Line 120\",\"\")","v":""},{"$f":"IF(AND(K1112<0,K1129=\"\"),\"Enter Most Recent Year Qualifying Losses on Line 120\",\"\")","v":""}]
[null,null,140,"W-2 Compensation",null,"+","$",null,"+","$"]
[null,null,141,"Borrower's Qualifying K-1 Total",null,"±","$",{"$f":"H1128+H1129+H1130","v":0},"±","$",{"$f":"K1128+K1129+K1130","v":0}]
[null,null,null,"BUSINESS ANALYSIS 1120-S"]
[null,null,142,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1133<>\"\",H1134<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,143,"Non-Recurring Loss",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1133<>\"\",K1134<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,144,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,145,"Depletion ",null,"+","$",null,"+","$"]
[null,null,146,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,147,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,148,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,149,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,150,"Non-Deductible Portion of Travel, Meals & Entertainment\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,151,"Total of S Corporation Cash Flow",null,null,"$",{"$f":"(H1134-H1133+H1135+H1136+H1137+H1138+H1139-H1140-H1141)","v":0},null,"$",{"$f":"(K1134-K1133+K1135+K1136+K1137+K1138+K1139-K1140-K1141)","v":0}]
[null,null,152,"Ownership Percentage ",null,null,null,null,null,null,null,null,{"$f":"IF(AND(H1142<>0,H1143=\"\"),\"Enter Prior Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,153,"Borrower's Proportionate Share of 1120-S Total",null,"±","$",{"$f":"(H1134-H1133+H1135+H1136+H1137+H1138+H1139-H1140-H1141)*H1143","v":0},"±","$",{"$f":"(K1134-K1133+K1135+K1136+K1137+K1138+K1139-K1140-K1141)*K1143","v":0},null,{"$f":"IF(AND(K1142<>0,K1143=\"\"),\"Enter Most Recent Year Ownership % on Line 152\",\"\")","v":""}]
[null,null,null,"S Corporation TOTALS (K-1 ANALYSIS AND BUSINESS ANALYSIS)",null,null,null,null,null,null,null,null,"Amount of Change",{"$f":"IF(H1146=0,0,K1146-H1146)","v":0}]
[null,null,154,null,"Totals",null,"$",{"$f":"SUM(H1131+H1144)","v":0},null,"$",{"$f":"SUM(K1131+K1144)","v":0},null,"Percentage of Change",{"$f":"IF(H1146=0,0,(K1146-H1146)/H1146)","v":0}]
[null,null,155,"Choose ONE Option Only for 1120-S Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1148=\"YES\",F1149=\"NO\",F1150=\"NO\")*H1146","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1148=\"NO\",F1149=\"YES\",F1150=\"NO\")*(K1146)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1148=\"NO\",F1149=\"NO\",F1150=\"YES\")*(H1146+K1146)/2","v":0}]
[null,null,null,"TOTAL 1120-S Annual Trend",null,null,null,{"$f":"SUM(F1151:K1153)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,13,"Corporation Tax Return (1120)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,158,"Taxable Income ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H1159<>\"\",H1160<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,159,"Taxable Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1159<>\"\",K1160<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,160,"Total Tax",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1161<>\"\",H1162<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,161,"Non-Recurring Gains",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1162<>\"\",H1163<>\"\"),\"Enter EITHER Gains or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,162,"Non-Recurring Losses",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1162<>\"\",K1163<>\"\"),\"Enter EITHER Gains or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,163,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1164<>\"\",H1165<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,164,"Non-Recurring Loss ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1164<>\"\",K1165<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,165,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,166,"Depletion ",null,"+","$",null,"+","$"]
[null,null,167,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,168,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,169,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,170,"Net Operating Loss ",null,"+","$",null,"+","$"]
[null,null,171,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,172,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,173,"Subtotal",null,null,"$",{"$f":"SUM(H1159-H1160-H1161-H1162+H1163-H1164+H1165+H1166+H1167+H1168+H1169+H1170+H1171-H1172-H1173)","v":0},null,"$",{"$f":"SUM(K1159-K1160-K1161-K1162+K1163-K1164+K1165+K1166+K1167+K1168+K1169+K1170+K1171-K1172-K1173)","v":0}]
[null,null,174,"Ownership Percentage "]
[null,null,null,"For Fannie Mae, AMITRAC considers \"Borrower's Proportionate Share\" only if 100% ownership.\n\nFor Freddie Mac, Borrower's legal right to the business income must be verified if ownership interest is <100%.",null,null,"%",null,null,"%",null,null,{"$f":"IF(AND(H1174<>0,H1176=\"\"),\"Enter Prior Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,175,"Borrower's Proportionate Share of Subtotal",null,"±","$",{"$f":"IF(F24=\"Yes\",H1174*(H1176*0.01),IF(H1176=100,H1174,\"0.00\"))","v":"0.00"},"±","$",{"$f":"IF(F24=\"Yes\",K1174*(K1176*0.01),IF(K1176=100,K1174,\"0.00\"))","v":"0.00"},null,{"$f":"IF(AND(K1174<>0,K1176=\"\"),\"Enter Most Recent Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,176,"W-2 Compensation from Corporation",null,"+","$",null,"+","$"]
[null,null,177,"Dividends Paid to Borrower from this 1120",null,"-","$",null,"-","$"]
[null,null,178,null,"Totals",null,"$",{"$f":"SUM(H1177 + H1178-H1179)","v":0},null,"$",{"$f":"SUM(K1177 + K1178-K1179)","v":0}]
[null,null,179,"Choose One Option for 1120 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1182=\"YES\",F1183=\"NO\",F1184=\"NO\")*H1180","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1182=\"NO\",F1183=\"YES\",F1184=\"NO\")*(K1180)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1182=\"NO\",F1183=\"NO\",F1184=\"YES\")*(H1180+K1180)/2","v":0}]
[null,null,null,"TOTAL 1120 Annual Trend",null,null,null,{"$f":"SUM(F1185:K1187)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"13 (2)","Corporation Tax Return (1120)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,158,"Taxable Income ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H1193<>\"\",H1194<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,159,"Taxable Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1193<>\"\",K1194<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,160,"Total Tax",null,"-","$",null,"-","$"]
[null,null,161,"Non-Recurring Gains",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1196<>\"\",H1197<>\"\"),\"Enter EITHER Gains or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,162,"Non-Recurring Losses",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1196<>\"\",K1197<>\"\"),\"Enter EITHER Gains or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,163,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1198<>\"\",H1199<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,164,"Non-Recurring Loss ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1198<>\"\",K1199<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,165,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,166,"Depletion ",null,"+","$",null,"+","$"]
[null,null,167,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,168,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,169,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,170,"Net Operating Loss ",null,"+","$",null,"+","$"]
[null,null,171,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,172,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,173,"Subtotal",null,null,"$",{"$f":"SUM(H1193-H1194-H1195-H1196+H1197-H1198+H1199+H1200+H1201+H1202+H1203+H1204+H1205-H1206-H1207)","v":0},null,"$",{"$f":"SUM(K1193-K1194-K1195-K1196+K1197-K1198+K1199+K1200+K1201+K1202+K1203+K1204+K1205-K1206-K1207)","v":0}]
[null,null,174,"Ownership Percentage "]
[null,null,null,"For Fannie Mae, AMITRAC considers \"Borrower's Proportionate Share\" only if 100% ownership.\n\nFor Freddie Mac, Borrower's legal right to the business income must be verified if ownership interest is <100%.",null,null,"%",null,null,"%",null,null,{"$f":"IF(AND(H1208<>0,H1210=\"\"),\"Enter Prior Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,175,"Borrower's Proportionate Share of Subtotal",null,"±","$",{"$f":"IF(F59=\"Yes\",H1208*(H1210*0.01),IF(H1210=100,H1208,\"0.00\"))","v":"0.00"},"±","$",{"$f":"IF(F59=\"Yes\",K1208*(K1210*0.01),IF(K1210=100,K1208,\"0.00\"))","v":"0.00"},null,{"$f":"IF(AND(K1208<>0,K1210=\"\"),\"Enter Most Recent Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,176,"W-2 Compensation from Corporation",null,"+","$",null,"+","$"]
[null,null,177,"Dividends Paid to Borrower from this 1120",null,"-","$",null,"-","$"]
[null,null,178,null,"Totals",null,"$",{"$f":"SUM(H1211 + H1212-H1213)","v":0},null,"$",{"$f":"SUM(K1211 + K1212-K1213)","v":0}]
[null,null,179,"Choose One Option for 1120 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1216=\"YES\",F1217=\"NO\",F1218=\"NO\")*H1214","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1216=\"NO\",F1217=\"YES\",F1218=\"NO\")*(K1214)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1216=\"NO\",F1217=\"NO\",F1218=\"YES\")*(H1214+K1214)/2","v":0}]
[null,null,null,"TOTAL 1120 Annual Trend",null,null,null,{"$f":"SUM(F1219:K1221)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"13 (3)","Corporation Tax Return (1120)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,158,"Taxable Income ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H1227<>\"\",H1228<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,159,"Taxable Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1227<>\"\",K1228<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,160,"Total Tax",null,"-","$",null,"-","$"]
[null,null,161,"Non-Recurring Gains",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1230<>\"\",H1231<>\"\"),\"Enter EITHER Gains or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,162,"Non-Recurring Losses",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1230<>\"\",K1231<>\"\"),\"Enter EITHER Gains or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,163,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1232<>\"\",H1233<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,164,"Non-Recurring Loss ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1232<>\"\",K1233<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,165,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,166,"Depletion ",null,"+","$",null,"+","$"]
[null,null,167,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,168,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,169,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,170,"Net Operating Loss ",null,"+","$",null,"+","$"]
[null,null,171,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,172,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,173,"Subtotal",null,null,"$",{"$f":"SUM(H1227-H1228-H1229-H1230+H1231-H1232+H1233+H1234+H1235+H1236+H1237+H1238+H1239-H1240-H1241)","v":0},null,"$",{"$f":"SUM(K1227-K1228-K1229-K1230+K1231-K1232+K1233+K1234+K1235+K1236+K1237+K1238+K1239-K1240-K1241)","v":0}]
[null,null,174,"Ownership Percentage "]
[null,null,null,"For Fannie Mae, AMITRAC considers \"Borrower's Proportionate Share\" only if 100% ownership.\n\nFor Freddie Mac, Borrower's legal right to the business income must be verified if ownership interest is <100%.",null,null,"%",null,null,"%",null,null,{"$f":"IF(AND(H1242<>0,H1244=\"\"),\"Enter Prior Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,175,"Borrower's Proportionate Share of Subtotal",null,"±","$",{"$f":"IF(F90=\"Yes\",H1242*(H1244*0.01),IF(H1244=100,H1242,\"0.00\"))","v":"0.00"},"±","$",{"$f":"IF(F90=\"Yes\",K1242*(K1244*0.01),IF(K1244=100,K1242,\"0.00\"))","v":"0.00"},null,{"$f":"IF(AND(K1242<>0,K1244=\"\"),\"Enter Most Recent Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,176,"W-2 Compensation from Corporation",null,"+","$",null,"+","$"]
[null,null,177,"Dividends Paid to Borrower from this 1120",null,"-","$",null,"-","$"]
[null,null,178,null,"Totals",null,"$",{"$f":"SUM(H1245 + H1246-H1247)","v":0},null,"$",{"$f":"SUM(K1245 + K1246-K1247)","v":0}]
[null,null,179,"Choose One Option for 1120 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1250=\"YES\",F1251=\"NO\",F1252=\"NO\")*H1248","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1250=\"NO\",F1251=\"YES\",F1252=\"NO\")*(K1248)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1250=\"NO\",F1251=\"NO\",F1252=\"YES\")*(H1248+K1248)/2","v":0}]
[null,null,null,"TOTAL 1120 Annual Trend",null,null,null,{"$f":"SUM(F1253:K1255)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"13 (4)","Corporation Tax Return (1120)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,158,"Taxable Income ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H1261<>\"\",H1262<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,159,"Taxable Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1261<>\"\",K1262<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,160,"Total Tax",null,"-","$",null,"-","$"]
[null,null,161,"Non-Recurring Gains",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1264<>\"\",H1265<>\"\"),\"Enter EITHER Gains or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,162,"Non-Recurring Losses",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1264<>\"\",K1265<>\"\"),\"Enter EITHER Gains or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,163,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1266<>\"\",H1267<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,164,"Non-Recurring Loss ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1266<>\"\",K1267<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,165,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,166,"Depletion ",null,"+","$",null,"+","$"]
[null,null,167,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,168,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,169,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,170,"Net Operating Loss ",null,"+","$",null,"+","$"]
[null,null,171,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,172,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,173,"Subtotal",null,null,"$",{"$f":"SUM(H1261-H1262-H1263-H1264+H1265-H1266+H1267+H1268+H1269+H1270+H1271+H1272+H1273-H1274-H1275)","v":0},null,"$",{"$f":"SUM(K1261-K1262-K1263-K1264+K1265-K1266+K1267+K1268+K1269+K1270+K1271+K1272+K1273-K1274-K1275)","v":0}]
[null,null,174,"Ownership Percentage "]
[null,null,null,"For Fannie Mae, AMITRAC considers \"Borrower's Proportionate Share\" only if 100% ownership.\n\nFor Freddie Mac, Borrower's legal right to the business income must be verified if ownership interest is <100%.",null,null,"%",null,null,"%",null,null,{"$f":"IF(AND(H1276<>0,H1278=\"\"),\"Enter Prior Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,175,"Borrower's Proportionate Share of Subtotal",null,"±","$",{"$f":"IF(F221=\"Yes\",H1276*(H1278*0.01),IF(H1278=100,H1276,\"0.00\"))","v":"0.00"},"±","$",{"$f":"IF(F221=\"Yes\",K1276*(K1278*0.01),IF(K1278=100,K1276,\"0.00\"))","v":"0.00"},null,{"$f":"IF(AND(K1276<>0,K1278=\"\"),\"Enter Most Recent Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,176,"W-2 Compensation from Corporation",null,"+","$",null,"+","$"]
[null,null,177,"Dividends Paid to Borrower from this 1120",null,"-","$",null,"-","$"]
[null,null,178,null,"Totals",null,"$",{"$f":"SUM(H1279 + H1280-H1281)","v":0},null,"$",{"$f":"SUM(K1279 + K1280-K1281)","v":0}]
[null,null,179,"Choose One Option for 1120 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1284=\"YES\",F1285=\"NO\",F1286=\"NO\")*H1282","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1284=\"NO\",F1285=\"YES\",F1286=\"NO\")*(K1282)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1284=\"NO\",F1285=\"NO\",F1286=\"YES\")*(H1282+K1282)/2","v":0}]
[null,null,null,"TOTAL 1120 Annual Trend",null,null,null,{"$f":"SUM(F1287:K1289)","v":0}]
[]
[null,null,null,null,null,null,null,"Prior Year",null,null,"Most Recent Year"]
[null,null,"13 (5)","Corporation Tax Return (1120)","Click here for section guidance.",null,null,2022,null,null,2023]
[null,null,null,"Business Name","Enter name of business here."]
[null,null,158,"Taxable Income ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(H1295<>\"\",H1296<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,159,"Taxable Loss",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(K1295<>\"\",K1296<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,160,"Total Tax",null,"-","$",null,"-","$"]
[null,null,161,"Non-Recurring Gains",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1298<>\"\",H1299<>\"\"),\"Enter EITHER Gains or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,162,"Non-Recurring Losses",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1298<>\"\",K1299<>\"\"),\"Enter EITHER Gains or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,163,"Non-Recurring Income",null,"-","$",null,"-","$",null,null,{"$f":"IF(AND(H1300<>\"\",H1301<>\"\"),\"Enter EITHER Profit or Loss in Prior Year Column\",\"\")","v":""}]
[null,null,164,"Non-Recurring Loss ",null,"+","$",null,"+","$",null,null,{"$f":"IF(AND(K1300<>\"\",K1301<>\"\"),\"Enter EITHER Profit or Loss in Most Recent Year Column\",\"\")","v":""}]
[null,null,165,"Depreciation ",null,"+","$",null,"+","$"]
[null,null,166,"Depletion ",null,"+","$",null,"+","$"]
[null,null,167,"Amortization (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,168,"Casualty Losses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,169,"One-Time Expenses (as itemized from statement)",null,"+","$",null,"+","$"]
[null,null,170,"Net Operating Loss ",null,"+","$",null,"+","$"]
[null,null,171,"Mortgages, Notes, Bonds Payable in < One Year",null,"-","$",null,"-","$"]
[null,null,172,"Non-Deductible Portion of Meals (Exclusion)\n(See Guidance tab for 2021/2022 Temporary IRS Rule.)",null,"-","$",null,"-","$"]
[null,null,173,"Subtotal",null,null,"$",{"$f":"SUM(H1295-H1296-H1297-H1298+H1299-H1300+H1301+H1302+H1303+H1304+H1305+H1306+H1307-H1308-H1309)","v":0},null,"$",{"$f":"SUM(K1295-K1296-K1297-K1298+K1299-K1300+K1301+K1302+K1303+K1304+K1305+K1306+K1307-K1308-K1309)","v":0}]
[null,null,174,"Ownership Percentage "]
[null,null,null,"For Fannie Mae, AMITRAC considers \"Borrower's Proportionate Share\" only if 100% ownership.\n\nFor Freddie Mac, Borrower's legal right to the business income must be verified if ownership interest is <100%.",null,null,"%",null,null,"%",null,null,{"$f":"IF(AND(H1310<>0,H1312=\"\"),\"Enter Prior Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,175,"Borrower's Proportionate Share of Subtotal",null,"±","$",{"$f":"IF(F252=\"Yes\",H1310*(H1312*0.01),IF(H1312=100,H1310,\"0.00\"))","v":"0.00"},"±","$",{"$f":"IF(F252=\"Yes\",K1310*(K1312*0.01),IF(K1312=100,K1310,\"0.00\"))","v":"0.00"},null,{"$f":"IF(AND(K1310<>0,K1312=\"\"),\"Enter Most Recent Year Ownership % on Line 174\",\"\")","v":""}]
[null,null,176,"W-2 Compensation from Corporation",null,"+","$",null,"+","$"]
[null,null,177,"Dividends Paid to Borrower from this 1120",null,"-","$",null,"-","$"]
[null,null,178,null,"Totals",null,"$",{"$f":"SUM(H1313 + H1314-H1315)","v":0},null,"$",{"$f":"SUM(K1313 + K1314-K1315)","v":0}]
[null,null,179,"Choose One Option for 1120 Income Trend Calculation"]
[null,null,null,"PRIOR YEAR ONLY",null,"NO"]
[null,null,null,"MOST RECENT YEAR ONLY",null,"NO"]
[null,null,null,"AVERAGE PRIOR and MOST RECENT YEAR",null,"YES"]
[null,null,null,"Prior Year  ",null,{"$f":"AND(F1318=\"YES\",F1319=\"NO\",F1320=\"NO\")*H1316","v":0}]
[null,null,null,"Most Recent Year  ",null,{"$f":"AND(F1318=\"NO\",F1319=\"YES\",F1320=\"NO\")*(K1316)","v":0}]
[null,null,null,"Average  ",null,{"$f":"AND(F1318=\"NO\",F1319=\"NO\",F1320=\"YES\")*(H1316+K1316)/2","v":0}]
[null,null,null,"TOTAL 1120 Annual Trend",null,null,null,{"$f":"SUM(F1321:K1323)","v":0}]
[]
[]
[null,null,null,null,"Annual Trend",null,null,"Monthly Trend"]
[null,null,"GRAND TOTAL"]
[null,null,null,"1040 Page 1",{"$f":"H51","v":0},null,null,{"$f":"E1329/12","v":0}]
[null,null,null,"Form 2106",{"$f":"H68","v":0},null,null,0]
[null,null,null,"Schedule B",{"$f":"H81","v":0},null,null,0]
[null,null,null,"Schedule C",{"$f":"SUM(H106,H131,H156,H181,H206)","v":0},null,null,{"$f":"E1332/12","v":0}]
[null,null,null,"Schedule D",{"$f":"H219","v":0},null,null,0]
[null,null,null,"Form 6252",{"$f":"H231","v":0},null,null,0]
[null,null,null,"Schedule E (Royalty)",{"$f":"H245","v":0},null,null,0]
[null,null,null,"Schedule F",{"$f":"H269","v":0},null,null,0]
[null,null,null,"Partnerships K-1 (<25%)",{"$f":"SUM(H305,H341,H377,H413,H449)","v":0},null,null,{"$f":"E1337/12","v":0}]
[null,null,null,"S Corporations K-1 (<25%)",{"$f":"SUM(H485,H521,H557,H593,H629)","v":0},null,null,0]
[null,null,null,"Partnerships Self-Employed",{"$f":"SUM(H682,H735,H788,H841,H894)","v":0},null,null,{"$f":"E1339/12","v":0}]
[null,null,null,"S Corporations Self-Employed",{"$f":"SUM(H946,H998,H1050,H1102,H1154)","v":0},null,null,0]
[null,null,null,"Corporations",{"$f":"SUM(H1188,H1222,H1256,H1290,H1324)","v":0},null,null,0]
[null,null,null,"Total Annual Trend ",{"$f":"SUM(E1329:E1341)","v":0}]
[]
[null,null,"Total Monthly Qualifying Income/Loss",null,null,null,null,{"$f":"E1342/12","v":0}]
[]
[null,null,"COMMENTS/NOTES:"]
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[null,null,"This Income Analysis Worksheet is provided by Arch MI for training and informational purposes only. It is not intended, nor should it be relied upon, for any other purpose, including underwriting actual mortgage loans or preparing tax forms or other documents, which should be reviewed by your own independent legal and compliance advisors. Please direct any questions you may have about this or any other Arch MI training publication to your Arch MI representative.\n"]
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[null,null,"ARCH MORTGAGE INSURANCE COMPANY®  |  230 NORTH ELM STREET GREENSBORO NC 27401  |  ARCHMI.COM                        MCUS-B0411C-0424                  "]
[null,null,"© 2024 Arch Mortgage Insurance Company. All Rights Reserved. Arch MI is a marketing term for Arch Mortgage Insurance Company and United Guaranty Residential Insurance Company. Arch Mortgage Insurance Company is a registered mark of Arch Capital Group (U.S.) Inc. or its affiliates."]

{"sheet":"AMITRAC Guidance & Help","index":2,"n_rows":378,"n_cols":5,"rows_kept":378,"cut":false,"hidden":false,"merged":[[318,2,372,2],[318,3,319,4],[323,3,323,4],[28,4,29,4],[41,3,41,4],[42,3,42,4],[44,2,44,4],[45,2,45,4],[46,3,47,4],[62,3,62,4],[63,2,63,4],[64,2,64,4],[67,3,67,4],[68,3,68,4],[69,3,69,4],[48,3,48,4],[52,3,53,4],[54,3,54,4],[55,3,55,4],[60,3,60,4],[61,3,61,4],[100,3,100,4],[101,3,101,4],[102,3,102,4],[5,3,5,4],[7,2,7,4],[8,2,8,4],[9,2,13,2],[9,3,9,4],[10,3,10,4],[11,3,11,4],[12,3,12,4],[13,3,13,4],[103,2,103,4],[104,2,104,4],[107,3,107,4],[70,2,70,4],[71,2,71,4],[79,4,80,4],[81,3,82,4],[83,3,84,4],[94,3,94,4],[115,3,115,4],[116,2,116,4],[117,2,117,4],[121,3,121,4],[122,3,122,4],[123,3,123,4],[108,3,108,4],[109,3,109,4],[110,2,110,4],[111,2,111,4],[113,3,113,4],[114,3,114,4],[140,3,140,4],[141,2,141,4],[142,2,142,4],[148,3,148,4],[150,3,150,4],[151,3,151,4],[124,2,124,4],[126,2,126,4],[127,2,127,4],[130,4,131,4],[138,3,138,4],[139,3,139,4],[162,3,162,4],[163,3,163,4],[164,3,164,4],[165,2,165,4],[166,2,166,4],[172,3,172,4],[152,3,152,4],[153,3,153,4],[154,3,154,4],[155,3,155,4],[156,3,156,4],[157,3,157,4],[180,3,180,4],[181,3,181,4],[185,3,185,4],[186,3,186,4],[187,3,187,4],[188,2,188,4],[174,3,174,4],[175,3,175,4],[176,3,176,4],[177,3,177,4],[178,3,178,4],[179,3,179,4],[202,3,202,4],[203,3,203,4],[204,3,204,4],[205,3,205,4],[210,3,210,4],[223,3,223,4],[189,2,189,4],[196,3,196,4],[198,3,198,4],[199,3,199,4],[200,3,200,4],[201,3,201,4],[237,3,237,4],[239,3,239,4],[240,3,240,4],[241,3,241,4],[242,3,242,4],[243,3,243,4],[225,3,225,4],[226,3,226,4],[227,3,227,4],[228,3,228,4],[229,2,229,4],[230,2,230,4],[264,3,264,4],[265,3,265,4],[266,3,266,4],[267,2,267,4],[268,2,268,4],[285,3,285,4],[244,3,244,4],[245,3,245,4],[246,3,246,4],[250,3,250,4],[261,3,261,4],[263,3,263,4],[297,3,297,4],[298,2,298,4],[313,3,313,4],[314,3,314,4],[315,3,315,4],[316,3,316,4],[287,3,287,4],[290,3,290,4],[291,3,291,4],[292,3,292,4],[293,2,293,4],[296,3,296,4]]}
[]
[]
[]
[]
[]
[null,null,null," (AMITRAC) Guidance and Help"]
[]
[null,null,"Section 1"]
[null,null,"Individual Tax Return (1040)"]
[null,null,"HELP","Enter the Borrower name(s) and loan number, as applicable."]
[null,null,null,"Indicate if you will be applying Freddie Mac/similar guidelines to the Corporate Returns Section. (Note the AMITRAC defaults/assumes Fannie Mae/similar guidelines unless “YES” is chosen from the drop-down menu.)"]
[null,null,null,"Fannie Mae Guidelines — The cash flow analysis can only consider the Borrower’s share of the business income or loss, taking into consideration adjustments to business income provided in Section XIII of this Calculator, if the Borrower owns 100% of the business. "]
[null,null,null,"Freddie Mac Guidelines — The Borrower’s right to the business income must be verified if ownership interest is less than 100%."]
[null,null,null,"Indicate “Prior Year” and “Most Recent Year.” (Note the AMITRAC defaults/assumes 2022 and 2023 unless alternative choices are indicated utilizing the drop-down menu.) "]
[null,null,"Line 1","Enter W-2 Wages from Variable Income (typically from Box 5 of applicable W-2s), 1099s or other Variable Income sources for which you do not need to provide proof of year-to-date (YTD) earnings. Do not include W-2 Wages earned from Salaried Employment or Self-Employment for S Corporation/or Corporations. (Self-Employed Earnings will be entered elsewhere on the AMITRAC. Salaried Wages and other Wages where YTD pay must be considered should be calculated outside of the AMITRAC.) Enter only earnings for which you are reviewing an historical average.","The amount entered will be added to the Cash Flow (Section 1 Totals, Line 11 of the AMITRAC)."]
[null,null,"Line 2","Enter recurring Tax-Exempt Interest Income from:\nLine 2a of the 1040, page 1.","The amount entered will be added to the Cash Flow (Section 1 Totals, Line 11 of the AMITRAC)."]
[null,null,"Line 3","Enter recurring Alimony Received from:\nLine 2a of the Schedule 1.\n","The amount entered will be added to the Cash Flow (Section 1 Totals, Line 11 of the AMITRAC)."]
[null,null,"Line 4","Enter the recurring amounts of Received IRAs, Pensions and Annuities from:"]
[null,null,null,"2020, 2021, 2022, 2023 — Line 4a and 5a (combined) of the 1040, page 1."]
[null,null,null,"2019 — Line 4a and 4c (combined) of the 1040, page 1."]
[]
[null,null,null,"NOTE: If the above indicated lines are blank, enter the amount(s) from Line 5 of the AMITRAC (below) to effectively indicate that the IRAs, Pensions and/or Annuities are 100% taxable."]
[null,null,"Line 5","Enter the recurring amounts of Taxable IRAs, Pensions and Annuities from:"]
[null,null,null,"2020, 2021, 2022, 2023 — Line 4b and 5b (combined) of the 1040, page 1."]
[null,null,null,"2019 — Line 4b and 4d (combined) of the 1040, page 1."]
[]
[null,null,null,"NOTE: If you enter an amount on Line 5 of the AMITRAC, you must enter an amount on Line 4 that is ≥ the amount entered on Line 5."]
[null,null,"Line 6","The AMITRAC will determine the Total Value of the IRAs, Pensions and Annuities by grossing up the non-taxable portion and adding it to the amount received. Remember, in order for the AMITRAC to be accurate, you must enter an amount on both Lines 4 and 5 of the AMITRAC. If there is no amount in column “a” of the tax returns OR if you do not wish to gross up the IRAs, Pensions or Annuities, enter the amount from column “b” onto Line 4 of the AMITRAC.","The amount entered will be added to the Cash Flow (Section 1 Totals, Line 11 of the AMITRAC)."]
[null,null,"Line 7","Enter the amount of recurring Unemployment Compensation from:","The amount entered will be added to the Cash Flow (Section 1 Totals, Line 11 of the AMITRAC)."]
[null,null,null,"Line 7 of the Schedule 1."]
[null,null,"Line 8","Enter the recurring amounts of Received Social Security from:"]
[null,null,null,"2020, 2021, 2022, 2023 — Line 6a of the 1040, Page 1."]
[null,null,null,"2019 — Line 5a of the 1040, Page 1.\n"]
[]
[null,null,null,"NOTE: If the above indicated lines are blank, enter the amount(s) from AMITRAC Line 9 (below), to effectively indicate that the Social Security Income is 100% taxable."]
[null,null,"Line 9","Enter the recurring amounts of Taxable Social Security from:"]
[null,null,null,"2020, 2021, 2022, 2023 — Line 6b of the 1040, Page 1."]
[null,null,null,"2019 — Line 5b of the 1040, Page 1."]
[]
[null,null,null,"NOTE: If you enter an amount on Line 9 of the AMITRAC, you must enter an amount on Line 8 that is ≥ Line 9."]
[null,null,"Line 10","The AMITRAC will determine the Total Value of the Social Security Benefits by grossing up the non-taxable portion and adding it to the amount received. Remember, in order for the AMITRAC to be accurate, you must enter an amount on both Lines 8 and 9 of the AMITRAC. If there is no amount on the \"Received Social Security\" Line or you do not wish to gross up the amount of Social Security, enter the amount from AMITRAC Line 8 onto AMITRAC Line 9.","The amount entered will be added to the Cash Flow (Section 1 Totals, Line 11 of the AMITRAC)."]
[null,null,"Line 11","The AMITRAC will total the amounts in each column as indicated above."]
[null,null,"Line 12","Choose \"YES\" for one option on Line 12 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 13","The AMITRAC will provide the annual trend based upon the option chosen on Line 12."]
[null,null,"Section 2"]
[null,null,"Employee Business Expenses (Form 2106)"]
[null,null,null,"Fannie Mae and Freddie Mac Guidelines no longer require the receipt and/or review of Form 2106 or Form 2106-EZ for Commission Income Borrowers."]
[]
[null,null,"HELP","Effective for the 2018 tax year, Form 2106 is for the following filers only: Armed Forces reservists, qualified performing artists, fee-based state or local government officials and employees with impairment-related work expenses. Check the product/program guidelines to determine whether 2106 expenses must be considered."]
[null,null,"Line 14","Enter the combined amounts of Unreimbursed Expenses on Lines 8a and 8b.* If reviewing Form 2106-EZ, enter the combined amounts on Lines 5 and 6.\nIf no 2106 was filed, enter the amount claimed:\n2021, 2022, 2023 — Line 12 of the Schedule 1.*\n2019, 2020 — Line 11 of the Schedule 1.*","The amount entered will be subtracted from the Cash Flow (Section 2 Totals, Line 18 of the AMITRAC)."]
[null,null,null,"NOTE: Form 2106-EZ was retired in 2019."]
[null,null,null,"*Only if required by Guidelines."]
[null,null,null,"Vehicle Expenses — determine the method of vehicle expenses claimed by the taxpayer. "]
[]
[null,null,null,"—   Form 2106, review Line 22. If Line 22 is complete, the Standard Mileage Rate was claimed. If Line 22 is blank (or $0), Actual Expenses were claimed. Complete Line 15 of the AMITRAC if the Standard Mileage Rate was claimed. Complete Line 17 the AMITRAC if Actual Expenses were claimed. Do not complete both lines. "]
[null,null,"HELP","—   Form 2106-EZ, the taxpayer can only claim the Standard Mileage Rate (no Actual Expenses); if mileage is entered on Line 8a and there is an amount on Line 1, the Standard Mileage Rate was claimed.\n\nNOTE:  Form 2106-EZ was retired in 2019."]
[null,null,"Line 15","Enter the combined amounts of Business Miles on Lines 13a and 13b if the taxpayer claimed the Standard Mileage Rate (as indicated above)."]
[null,null,null,"If reviewing Form 2106-EZ, enter the Business Miles on Line 8a only if Vehicle Expenses were claimed on Line 1.\n\nNOTE: Form 2106-EZ was retired in 2019."]
[null,null,"Line 16","The AMITRAC will determine the (Standard Mileage Rate) Depreciation add back, based upon the amount of Business Miles entered on Line 17 and the Prior and Most Recent Years indicated on the top of the AMITRAC.\n","The amount entered will be added to the Cash Flow (Section 2 Totals, Line 18 of the AMITRAC)."]
[null,null,"Line 17","Enter the combined amounts of Actual Depreciation on Lines 28a and 28b if the taxpayer claimed Actual Expenses (as indicated above).","The amount entered will be added to the Cash Flow (Section 2 Totals, Line 18 of the AMITRAC)."]
[null,null,"Line 18","The AMITRAC will total the amounts in each column as indicated above as indicated above."]
[null,null,"Line 19","Choose \"YES\" for one option on Line 19 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 20","The AMITRAC will provide the annual trend based upon the option chosen on Line 20."]
[null,null,"Section 3"]
[null,null,"Interest and Dividends (Schedule B)"]
[null,null,"Line 21","Enter the amount of recurring Taxable Interest from Line 4 of Schedule B. \nIf the amount is less than $1,500 and there is no Schedule B, enter the amount from: \nLine 2b of the 1040, Page 1 (as supported by 1099 INT forms).\n","The amount entered will be added to the Cash Flow (Section 3 Totals, Line 23 of the AMITRAC)."]
[null,null,"Line 22","Enter the amount of recurring Dividends from Line 6 of Schedule B. \nIf the amount is less than $1,500 and there is no Schedule B, enter the amount from:\nLine 3a and 3b of the 1040, Page 1 (as supported by 1099 DIV forms).\n","The amount entered will be added to the Cash Flow (Section 3 Totals, Line 23 of the AMITRAC)."]
[null,null,"Line 23","The AMITRAC will total the amounts in each column as indicated above."]
[null,null,"Line 24","Choose \"YES\" for one option on Line 24 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 25","The AMITRAC will provide the annual trend based upon the option chosen on Line 20."]
[null,null,"Sections 4–4.5"]
[null,null,"Profit or Loss from Business (Schedule C)"]
[null,null,"Line 26","Enter the Name of the Business for which you are entering data.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 27","Enter the amount of Profit from Line 31 of Schedule C.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 28","Enter the amount of Loss from Line 31 of Schedule C.","The amount entered will be subtracted from the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 29","Enter the amount of Non-Recurring Income from Line 6 of Schedule C. \n\nNOTE: All “other” income is considered non-recurring unless (1) it can be identified, (2) there is a history and (3) it can be documented as ongoing.","The amount entered will be subtracted from the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 30","Enter the amount of Depletion from Line 12 of Schedule C.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 31","Enter the amount of Depreciation from Line 13 of Schedule C.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 32","Enter the amount of Meals (2019, 2020 and 2023) claimed on Line 24b. For these tax years, the taxpayer can claim one-half of the amount spent. The entire amount must be considered. The AMITRAC will ultimately subtract the one-half the taxpayer was unable to claim for tax purposes (enter exactly the amount on Line 24b, which is one-half of the amount spent). See NOTE (below) for 2021 and 2022.\n\nNOTE: A temporary IRS policy was implemented for Tax Years 2021 and 2022 allowing 100% of Meals expenses to be claimed under certain circumstances. Confirm whether 100% of Meals expenses were claimed. If 100% was claimed, no entry is necessary.  ","The amount entered will be subtracted from the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 33","Enter the amount of Business Use of Home expenses from Line 30.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,null,"\nNOTE: Form 8829 must be attached to the Tax Return unless the simplified method was claimed."]
[null,null,null,"Vehicle Expenses — review the tax return to determine if the taxpayer claimed the Standard Mileage Rate or Actual Expenses on Schedule C or Schedule C-EZ.  If (and only if) you can determine that the Standard Mileage Rate was claimed, enter the mileage claimed to calculate vehicle depreciation. If Actual Expenses were claimed, DO NOT enter mileage on Line 33 of the Calculator."]
[]
[null,null,null,"—  Schedule C: If there are business miles on Line 44a AND vehicle expenses on either Line 9 of the Schedule C or Line 30 of Form 4562, verify that the Standard Mileage Rate was claimed. Multiply the mileage listed by the approriate Standard Mileage Rates below. If the product plus parking and tolls (if any) equals the amount on Line 9, the Standard Mileage Rate was claimed.   "]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"HELP"]
[]
[null,null,null," Schedule C-EZ: If there are business miles on Line 5a and vehicle expenses on Line 2, the taxpayer claimed the Standard Mileage Rate on the Schedule C-EZ.  \n\nNOTE: The Schedule C-EZ was retired in tax year 2019."]
[null,null,"Line 34","Enter the amount of business miles from Line 44a of Schedule C or Line 30 of Form 4562 (all columns) only if the taxpayer claimed the Standard Mileage Rate (as indicated above, HELP). Enter the Business Miles from Line 5a if reviewing Form Schedule C-EZ and Vehicle Expenses were claimed on Line 2.\n\nNOTE: Schedule C-EZ was retired in tax year 2019.","This amount is used to calculate the Depreciation add back on Line 35."]
[null,null,"Line 35","The AMITRAC will determine the Depreciation Portion (Standard Mileage Rate) add back, based upon the amount of Business Miles entered on Line 31 and the Prior and Most Recent Years indicated.","The amount is calculated by multipiying the Business Miles by the appropriate Depreciation Rate, which is a portion of the Standard Mileage Rate.  \nThe calculated amount will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 36","Enter any Amortization itemized on Page 2, Part V of the Schedule C. \n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be determined to be Amortization.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 37","Enter any Casualty Losses that have been identified on Page 2, Part V of the Schedule C, that can be determined as non-recurring. \n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be determined to be non-recurring Casualty Losses.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 38","Enter any One-Time Expenses that have been identified on Page 2, Part V of the Schedule C. \n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be verified to be non-recurring.","The amount entered will be added to the Cash Flow (Section 4 Totals, Line 39 of the AMITRAC)."]
[null,null,"Line 39","The AMITRAC will total the amounts in each column as indicated above."]
[null,null,"Line 40","Choose \"YES\" for one option on Line 40 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 41","The AMITRAC will provide the annual trend based upon the option chosen on Line 40."]
[null,null,"Section 5"]
[null,null,"Capital Gains or Loss (Schedule D)"]
[null,null,"Line 42","Enter the amount of recurring Capital Gains from Line 16 of Schedule D.","The amount entered will be added to the Cash Flow (Section 5 Totals, Line 44 of the AMITRAC)."]
[null,null,"Line 43","Enter the amount of recurring Capital Losses (if required by Investor Guidelines) from Line 16 of Schedule D.*\n* Only if required by the investor.","The amount entered will be subtracted from the Cash Flow (Section 5 Totals, Line 44 of the AMITRAC)."]
[null,null,"Line 44","The AMITRAC will total the amounts in each column as indicated above."]
[null,null,"Line 45","Choose \"YES\" for one option on Line 45 to indicate how you which to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 46","The AMITRAC will provide the annual trend based upon the option chosen on Line 45."]
[null,null,"Section 6"]
[null,null,"Installment Sale Income (Form 6252)"]
[null,null,"Line 47","Enter the amount of recurring Principal Payments from Line 21 of Form 6252.","The amount entered will be added to the Cash Flow (Section 6 Totals, Line 48 of the AMITRAC)."]
[null,null,"Line 48","The AMITRAC will total the amounts in each column as indicated above."]
[null,null,"Line 49","Choose \"YES\" for one option on Line 49 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 50","The AMITRAC will provide the annual trend based upon the option chosen on Line 49."]
[null,null,"Section 7"]
[null,null,"Royalty Income (Schedule E)"]
[null,null,"Line 51","Enter the amount of Royalty Income from Line 4 of Schedule E.","The amount entered will be added to the Cash Flow (Section 7 Totals, Line 54 of the AMITRAC)."]
[null,null,"Line 52","Enter the amount of Total Expenses from Line 20 of Schedule E.","The amount entered will be subtracted from the Cash Flow (Section 7 Totals, Line 54 of the AMITRAC)."]
[null,null,"Line 53","Enter the amount of Depreciation from Line 18 of Schedule E.","The amount entered will be added to the Cash Flow (Section 7 Totals, Line 54 of the AMITRAC)."]
[null,null,"Line 54","The AMITRAC will total the amounts in each column as indicated."]
[null,null,"Line 55","Choose \"YES\" for one option on Line 55 to indicate how you which to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 56","The AMITRAC will provide the annual trend based upon the option chosen on Line 55."]
[null,null,"Rental Real Estate (Schedule E)"]
[null,null,null,"Utilize the Appropriate Rental Income Calculator to determine qualifying Rental Income/Loss. Links to Fannie Mae and Freddie Mac Rental Income Calculators can be found on archmi.com and archmicu.com. ","Click here to access Rental Income Calculators."]
[null,null,"Section 8"]
[null,null,"Farm Income or Loss (Schedule F)"]
[null,null,"Line 57","Enter the amount of Profit from Line 34 of Schedule F.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 58","Enter the amount of Loss from Line 34 of Schedule F.","The amount entered will be subtracted from the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 59","Enter the Non-Taxable Amounts of Ongoing Co-op and CCC Payments from Lines 3, 4, 5 and 6 of Schedule F.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,null,"NOTE: Non-taxable amounts are the difference between the Amounts Received and the Taxable Amounts \n(3a-3b)+(4a-4b)+(5b-5c)+(6a-6b)."]
[null,null,"Line 60","Enter the amount of Non-Recurring Income from Line 8 of Schedule F. Note: All “other” income is considered non-recurring unless (1) it can be identified, (2) there is a history and (3) it can be documented as ongoing.","The amount entered will be subtracted from the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 61","Enter the amount of Depreciation from Line 14 of Schedule F.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 62","Enter the amount of Depletion as specifically itemized from Line 32 of Schedule F.\n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be determined to be depletion.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 63","Enter the amount of Amortization (as specifically itemized) from Line 32 of Schedule F.\n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be determined to be amortization.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 64","Enter the amount of Non-Recurring Expenses (as determined) from Line 32 of Schedule F.\n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be determined to be non-recurring expenses.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 65","Enter the amount of Business Use of Home Expenses (as specifically itemized) from Line 32 of Schedule F.\n\nNOTE: Do not enter the entire amount from Part V. Enter only the amounts (if any) that can be determined to be business use of home expenses.","The amount entered will be added to the Cash Flow (Section 8 Totals, Line 66 of the AMITRAC)."]
[null,null,"Line 66","The AMITRAC will total the amounts in each column as indicated."]
[null,null,"Line 67","Choose \"YES\" for one option on Line 67 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 68","The AMITRAC will provide the annual trend based upon the option chosen on Line 67."]
[null,null,"Sections 9–9.5"]
[null,null,"Partnership K-1 (Form 1065) <25% Ownership Only"]
[null,null,"Line 69","Enter the Name of the Partnership for which you are entering data."]
[null,null,"Line 70","Enter the amount of Ordinary Business Income from Form 1065, Schedule K-1, Line 1.","The amount entered will be added to the Subtotal (Section 9, Line 74 of the AMITRAC)."]
[null,null,"Line 71","Enter the amount of Ordinary Business Loss from Form 1065, Schedule K-1, Line 1 (only if the amount is deemed significant).","The amount entered will be subtracted from the Subtotal (Section 9, Line 74 of the AMITRAC)."]
[null,null,"Line 72","Enter the combined amounts of Net Rental Real Estate and Other Net Rental Income from Form 1065, Schedule K-1, Line 2 and Line 3.","The amount entered will be added to the Subtotal (Section 9, Line 74 of the AMITRAC)."]
[null,null,"Line 73","Enter the combined amounts of Net Rental Real Estate and Other Net Rental Loss from Form 1065, Schedule K-1, Line 2 and Line 3.","The amount entered will be subtracted from the Subtotal (Section 9, Line 74 of the AMITRAC)."]
[null,null,"Line 74","The AMITRAC will subtotal the amounts in each column (Lines 70-73)."]
[null,null,"Line 75","Enter the amount of the Distributions from Form 1065, Schedule K-1, Line 19a.","The amount entered will NOT automatically be added or subtracted. Choose Profit/Loss or Distribution on Lines 76 and 77."]
[null,null,"Line 76","Compare Subtotal of Most Recent Year Profits/Losses (Line 74) to distributions (Line 75). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,"Line 77","Compare Subtotal of Prior Year Profits/Losses (Line 74) to distributions (Line 75). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,null,"GUIDANCE FOR ANALYSIS:"]
[null,null,null,"In order to consider Profits (Line 74) that are not supported by Distributions (Line 75), business solvency must be determined."]
[null,null,null,"(Solvency means that the business has at least as much in current assets as it has in current liabilities.)"]
[null,null,null,"Click here to perform a liquidity analysis."]
[null,null,"HELP","Perform a Liquidity Analysis by reviewing the Balance Sheet (Schedule L) from the applicable year Partnership Return (Form 1065) utilizing the Liquidity Analysis tab of the AMITRAC. If the appropriate ratio is ≥1, solvency has been determined and Profits can be utilized in lieu of Distributions.  \n\nNOTE: If there are assets but no liabilities entered, the AMITRAC will say \"PASS — Division by Zero Error.\" This is generally also acceptable."]
[null,null,null,"Discretion should be exercised before considering the use of distributions in excess of profits, including but not limited to determination that the business is not closing down or being sold. Distributions against losses should generally not be utilized."]
[null,null,"Line 78","The AMITRAC will calculate the amount based upon the options chosen on Line 76 and 77.","If the amount calculated is positive, it will be added to the Cash Flow."]
[null,null,"Line 79","The AMITRAC will calculate the amount based upon the options chosen on Line 76 and 77.","If the amount calculated is negative, it will be subtracted from the Cash Flow."]
[null,null,"Line 80","Enter the amount of Guaranteed Payments to Partner from Form 1065, Schedule K-1, Line 4c (4a+4b). ","The amount entered will be added to the Cash Flow (Section  9 Totals, Line 81 of the AMITRAC)."]
[null,null,null,"NOTE: Generally, Guaranteed Payments is acceptable qualifying income, provided there is a two-year history of receipt and an absence of negative information (such as a business loss or other indications it will not continue). Use of Guaranteed Payments from Capital requires proof of continuance."]
[null,null,"Line 81","The AMITRAC will total the amounts in each column, Lines 78–80."]
[null,null,"Line 82","Choose \"YES\" for one option on Line 82 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 83","The AMITRAC will provide the annual trend based upon the option chosen on Line 82."]
[null,null,"Sections 10–10.5"]
[null,null,"S Corporation K-1 (Form 1120-S) <25% Ownership Only"]
[null,null,"Line 84","Enter the Name of the S Corporation for which you are entering data."]
[null,null,"Line 85","Enter the amount of Ordinary Business Income from Form 1120-S, Schedule K-1, Line 1.","The amount entered will be added to the Subtotal (Section 10, Line 89 of the AMITRAC)."]
[null,null,"Line 86","Enter the amount of Ordinary Business Loss from Form 1120-S, Schedule K-1, Line 1 (only if the amount is deemed significant).","The amount entered will be subtracted from the Subtotal (Section 10, Line 89 of the AMITRAC)."]
[null,null,"Line 87","Enter the combined amounts of Net Rental Real Estate Income from Form 1120-S, Schedule K-1, Line 2 and Line 3.","The amount entered will be added to the Subtotal (Section 10, Line 89 of the AMITRAC)."]
[null,null,"Line 88","Enter the combined amounts of Net Rental Real Estate Loss from Form 1120-S, Schedule K-1, Line 2 and Line 3.","The amount entered will be subtracted from the Subtotal (Section 10, Line 89 of the AMITRAC)."]
[null,null,"Line 89","The AMITRAC will subtotal the amounts in each column (Lines 85-88)."]
[null,null,"Line 90","Enter the amount of the Distributions from Form 1120-S, Schedule K-1, Line 16d.","The amount entered will NOT automatically be added or subtracted. Choose Profit/Loss or Distribution on Lines 91 and 92."]
[null,null,"Line 91","Compare Subtotal of Most Recent Year Profits/Losses (Line 89) to distributions (Line 90). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,"Line 92","Compare Subtotal of Prior Year Profits/Losses (Line 89) to distributions (Line 90). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,null,"GUIDANCE FOR ANALYSIS:"]
[null,null,null,"In order to consider Profits (Line 89) that are not supported by Distributions (Line 90), business solvency must be determined."]
[null,null,null,"(Solvency means that the business has at least as much in current assets as it has in current liabilities.)"]
[null,null,null,"Click here to perform a liquidity analysis."]
[null,null,"HELP","Perform a Liquidity Analysis by reviewing the Balance Sheet (Schedule L) from the applicable year Partnership Return (Form 1065) utilizing the Liquidity Analysis tab (Lines 160–172) of the AMITRAC. If the appropriate ratio is ≥1, solvency has been determined and Profits can be utilized in lieu of Distributions.  \n\nNOTE: If there are assets but no liabilities entered, the AMITRAC will say \"PASS — Division by Zero Error.\" This is generally also acceptable."]
[null,null,null,"Discretion should be exercised before considering the use of distributions in excess of profits, including but not limited to determination that the business is not closing down or being sold. Distributions against losses should generally not be utilized."]
[null,null,"Line 93","The AMITRAC will calculate the amount based upon the options chosen on Line 91 and 92.","If the amount calculated is positive, it will be added to the Cash Flow."]
[null,null,"Line 94","The AMITRAC will calculated the amount based upon the options chosen on Line 91 and 92.","If the amount calculated is negative, it will be subtracted from the Cash Flow."]
[null,null,"Line 95","Enter the amount of the Borrower’s W-2 Wages attributable to this S Corporation typically from Box 5 of the W-2 (Self-Employment Wages from this business).","The amount entered will be added to the Cash Flow (Section 10 Totals, Line 96 of the AMITRAC)."]
[null,null,"Line 96","The AMITRAC will total the amounts in each column, Lines 93–95."]
[null,null,"Line 97","Choose \"YES\" for one option on Line 97 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 98","The AMITRAC will provide the annual trend based upon the option chosen on Line 97."]
[null,null,"Sections 11–11.5"]
[null,null,"Partnership Tax Return (Form 1065) — Self-Employed"]
[null,null,null,"K-1 Analysis 1065"]
[null,null,"Line 99","Enter the Name of the Partnership for which you are entering data."]
[null,null,"Line 100","Enter the amount of Ordinary Business Income from Form 1065, Schedule K-1, Line 1.","The amount entered will be added to the Subtotal (Section 11, Line 104 of the AMITRAC)."]
[null,null,"Line 101","Enter the amount of Ordinary Business Loss from Form 1065, Schedule K-1, Line 1. ","The amount entered will be subtracted from the Subtotal (Section 11, Line 104 of the AMITRAC)."]
[null,null,"Line 102","Enter the combined amounts of Net Rental Real Estate and Other Net Rental Income from Form 1065, Schedule K-1, Line 2 and Line 3.","The amount entered will be added to the Subtotal (Section 11, Line 104 of the AMITRAC)."]
[null,null,"Line 103","Enter the combined amounts of Net Rental Real Estate and Other Net Rental Loss from Form 1065, Schedule K-1, Line 2 and Line 3.","The amount entered will be subtracted from the Subtotal (Section 11, Line 104 of the AMITRAC)."]
[null,null,"Line 104","The AMITRAC will subtotal the amounts in each column (Lines 100–103)."]
[null,null,"Line 105","Enter the amount of the Distributions from Form 1065, Schedule K-1, Line 19a.","The amount entered will NOT automatically be added or subtracted. Choose Profit/Loss or Distribution on Lines 106 and 107."]
[null,null,"Line 106","Compare Subtotal of Most Recent Year Profits/Losses (Line 104) to distributions (Line 105). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,"Line 107","Compare Subtotal of Prior Year Profits/Losses (Line 104) to distributions (Line 105). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,null,"GUIDANCE FOR ANALYSIS:"]
[null,null,null,"In order to consider Profits (Line 104) that are not supported by Distributions (Line 105), business solvency must be determined."]
[null,null,null,"(Solvency means that the business has at least as much in current assets as it has in current liabilities.)"]
[null,null,null,"Click here to perform a liquidity analysis."]
[null,null,"HELP","Perform a Liquidity Analysis by reviewing the Balance Sheet (Schedule L) from the applicable year Partnership Return (Form 1065) utilizing the Liquidity Analysis tab of the AMITRAC. If the appropriate ratio is ≥1, solvency has been determined and Profits can be utilized in lieu of Distributions.  \n\nNOTE: If there are assets but no liabilities entered, the AMITRAC will say \"PASS — Division by Zero Error.\" This is generally also acceptable."]
[null,null,null,"Discretion should be exercised before considering the use of distributions in excess of profits, including but not limited to determination that the business is not closing down or being sold. Distributions against losses should generally not be utilized."]
[null,null,"Line 108","The AMITRAC will calculate the amount based upon the options chosen on Line 104 and 105.","If the amount calculated is positive, it will be added to the Cash Flow."]
[null,null,"Line 109","The AMITRAC will calculated the amount based upon the options chosen on Line 104 and 105.","If the amount calculated is negative, it will be subtracted from the Cash Flow."]
[null,null,"Line 110","Enter the amount of Guaranteed Payments to Partner from Form 1065, Schedule K-1, Line 4c (4a+4b).  \n","The amount entered will be added to the Cash Flow (Section 11 Qualifying K-1 Total, Line 111 of the AMITRAC)."]
[null,null,null,"NOTE: Generally, Guaranteed Payments is acceptable qualifying income, provided there is a two-year history of receipt and an absence of negative information (such as a business loss or other indications it will not continue). Use of Guaranteed Payments from Capital requires proof of continuance."]
[null,null,"Line 111","The AMITRAC will total the amounts in each column, Lines 108–110."]
[null,null,null,"Business Analysis 1065"]
[null,null,"Line 112","Enter the amount of Non-Recurring Income from Line 4 of Form 1065. \n\nNOTE: All “other” income is considered non-recurring unless (1) it can be identified, (2) there is a history and (3) it can be documented as ongoing.","The amount entered will be subtracted from the Subtotal (Section 11, Line 125 of the AMITRAC)."]
[null,null,"Line 113","Enter the amount of Non-Recurring Loss from Line 4 of Form 1065. Enter only non-recurring loss — loss that isn’t determined to be non-recurring should not be entered.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Line 114","Enter the amount of Non-Recurring Income from Lines 5, 6 and/or 7 of Form 1065. \n\nNOTE: All of these “other” income sources are considered non-recurring unless (1) there is a history and (2) they can be documented as ongoing.","The amount entered will be subtracted from the Subtotal (Section 11, Line 125 of the AMITRAC)."]
[null,null,"Line 115","Enter the amount of Non-Recurring Loss from Lines 5, 6 and/or 7 of Form 1065. Enter only non-recurring loss — loss that isn’t determined to be non-recurring should not be entered.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Line 116","Enter the amount of Depreciation from Line 16a of Form 1065 and/or Line 14 of Form 8825.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Line 117","Enter the amount of Depletion from Line 17 of Form 1065.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Ling 118","Enter the amount of Amortization as itemized from the statement that carries forward to Line 21 of Form 1065 (2023) or Line 20 of Form 1065 (2022 and Prior Years) . Do not enter the entire amount listed, only the itemized amount attributable to Amortization.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Line 119","Enter the amount of non-recurring Casualty Losses as itemized from the statement that carries forward to Line 21 of Form 1065 (2023) or Line 20 of Form 1065 (2022 and Prior Years). Do not enter the entire amount listed on Line 20, only the amount attributable to Casualty Losses.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Line 120","Enter the amount of One-Time (non-recurring) Expenses as itemized from the statement that carries forward to Line 20. Do not enter the entire amount listed, only the itemized amount attributable to One-Time Expenses.","The amount entered will be added to the Subtotal (Section 11, Line 107 of the AMITRAC)."]
[null,null,"Line 121","Enter the amount of Mortgages, Notes and Bonds Due and Payable in Less Than One Year from Form 1065, Schedule L, Line 16d. \n\nNOTE: These do not have be entered if you have (1) evidence that the debt(s) regularly roll over from year to year OR (2) documentation to support that there are currently sufficient, liquid business assets that could be used to pay off the debt (if it were to become necessary).","The amount entered will be subtracted from the Subtotal (Section 11, Line 125 of the AMITRAC)."]
[null,null,"Line 122","Enter the amount of any Non-Deductible Travel, Meals and Entertainment reported on Schedule M-1, Line 4b. If no Schedule M-1 is filed, review itemized deduction statement for reported Meals. Enter the amount of non-deductible Meals (this is equal to the amount of deductible Meals).\n\nNOTE: A temporary IRS policy was implemented for Tax Years 2021 and 2022 allowing 100% of Meals expenses to be claimed under certain circumstances.  If you can confirm that the business took a 100% deduction for MEALS, do not enter an exclusion from the itemized deduction statement for 2021 or 2022.","The amount entered will be subtracted from the Subtotal (Section 11, Line 125 of the AMITRAC)."]
[null,null,"Line 123","The AMITRAC will total the amounts in each column (Lines 112–122)."]
[null,null,"Line 124","Enter the Borrower’s Ownership Percentage from Form 1065, Schedule K-1, Line J Ending Capital."]
[null,null,"Line 125","The AMITRAC will multiply the total by the Borrower’s Ownership Percentage to determine the Borrower’s Proportionate Share of the Total."]
[null,null,"Line 126","The AMITRAC will combine the Borrower’s Qualifying K-1 Total (Line 111) with the Borrower’s Proportional Share of 1065 of Total (Line 125)."]
[null,null,"Line 127","Choose \"YES\" for one option on Line 127 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 128","The AMITRAC will provide the annual trend based upon the option chosen on Line 127."]
[null,null,"Sections 12–12.5"]
[null,null,"S Corporation Tax Return (Form 1120-S) — Self-Employed"]
[null,null,"Line 129","Enter the Name of the S Corporation for which you are entering data."]
[null,null,null,"K-1 Analysis 1120-S"]
[null,null,"Line 130","Enter the amount of Ordinary Business Income from Form 1120-S, Schedule K-1, Line 1.","The amount entered will be added to the Subtotal (Section 12, Line 134 of the AMITRAC)."]
[null,null,"Line 131","Enter the amount of Ordinary Business Loss from Form 1120-S, Schedule K-1, Line 1.","The amount entered will be subtracted from the Subtotal (Section 12, Line 134 of the AMITRAC)."]
[null,null,"Line 132","Enter the combined amounts of Net Rental Real Estate Income from Form 1120-S, Schedule K-1, Line 2 and Line 3.","The amount entered will be added to the Subtotal (Section 12, Line 134 of the AMITRAC)."]
[null,null,"Line 133","Enter the combined amounts of Net Rental Real Estate Loss from Form 1120-S, Schedule K-1, Line 2 and Line 3.","The amount entered will be subtracted from the Subtotal (Section 12, Line 134 of the AMITRAC)."]
[null,null,"Line 134","The AMITRAC will subtotal the amounts in each column (Lines 130–134)."]
[null,null,"Line 135","Enter the amount of the Distributions from Form 1120-S, Schedule K-1, Line 16d.","The amount entered will NOT automatically be added or subtracted.  Choose Profit/Loss or Distribution on Lines 136 and 137."]
[null,null,"Line 136","Compare Subtotal of Most Recent Year Profits/Losses (Line 134) to distributions (Line 135). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,"Line 137","Compare Subtotal of Prior Year Profits/Losses (Line 134) to distributions (Line 135). Choose which option you will utilize for qualifying. See \"Help\" below for analysis guidance."]
[null,null,null,"GUIDANCE FOR ANALYSIS:"]
[null,null,null,"In order to consider Profits (Line 134) that are not supported by Distributions (Line 135), business solvency must be determined."]
[null,null,null,"(Solvency means that the business has at least as much in current assets as it has in current liabilities.)"]
[null,null,null,"Click here to perform a liquidity analysis."]
[null,null,"HELP","Perform a Liquidity Analysis by reviewing the Balance Sheet (Schedule L) from the applicable year Partnership Return (Form 1065) utilizing the Liquidity Analysis tab of the AMITRAC. If the appropriate ratio is ≥1, solvency has been determined and Profits can be utilized in lieu of Distributions.  \n\nNOTE: If there are assets but no liabilities entered, the AMITRAC will say \"PASS — Division by Zero Error.\" This is generally also acceptable."]
[null,null,null,"Discretion should be exercised before considering the use of distributions in excess of profits, including but not limited to determination that the business is not closing down or being sold. Distributions against losses should generally not be utilized."]
[null,null,"Line 138","The AMITRAC will calculate the amount based upon the options chosen on Line 136 and 137.","If the amount calculated is positive, it will be added to the Cash Flow."]
[null,null,"Line 139","The AMITRAC will calculate the amount based upon the options chosen on Line 136 and 137.","If the amount calculated is negative, it will be subtracted from the Cash Flow."]
[null,null,"Line 140","Enter the amount of the Borrower’s W-2 Wages attributable to this S Corporation typically from Box 5 of the W-2 (Self-Employment Wages from this business).","The amount entered will be added to the Cash Flow (Section 12 Totals, Line 141 of the AMITRAC)."]
[null,null,"Line 141","The AMITRAC will total the amounts in each column, Lines 138–140."]
[null,null,null,"Business Analysis 1120-S"]
[null,null,"Line 142","Enter the amount of Non-Recurring Income from Lines 4 and/or 5 of Form 1120-S. \n\nNOTE: All “other” income is considered non-recurring unless (1) it can be identified, (2) there is a history and (3) it can be documented as ongoing.","The amount entered will be subtracted from the Subtotal (Section 12, Line 1512 of the AMITRAC)."]
[null,null,"Line 143","Enter the amount of Non-Recurring Loss from Lines 4 and/or 5 of Form 1120-S. Enter only non-recurring loss — loss that isn’t determined to be non-recurring should not be entered.","The amount entered will be added to the Subtotal (Section 12, Line 132 of the AMITRAC)."]
[null,null,"Line 144","Enter the amount of Depreciation from Line 14 of Form 1120-S and/or Line 14 of Form 8825.","The amount entered will be added to the Subtotal (Section 12, Line 132 of the AMITRAC)."]
[null,null,"Line 145","Enter the amount of Depletion from Line 15 of Form 1120-S.","The amount entered will be added to the Subtotal (Section 12, Line 132 of the AMITRAC)."]
[null,null,"Line 146","Enter the amount of Amortization as itemized from the statement that carries forward to Line 19 of Form 1120-S. Do not enter the entire amount listed on Line 19, only the amount attributable to Amortization.","The amount entered will be added to the Subtotal (Section 12, Line 132 of the AMITRAC)."]
[null,null,"Line 147","Enter the amount of non-recurring Casualty Losses as itemized from the statement that carries forward to Line 19 of Form 1120-S. Do not enter the entire amount listed on Line 19, only the amount attributable to Casualty Losses.","The amount entered will be added to the Subtotal (Section 12, Line 132 of the AMITRAC)."]
[null,null,"Line 148","Enter the amount of One-Time (non-recurring) Expenses as itemized from the statement that carries forward to Line 19 of Form 1120-S. Do not enter the entire amount listed on Line 19, only the amount attributable to One-Time Expenses.","The amount entered will be added to the Subtotal (Section 12, Line 132 of the AMITRAC)."]
[null,null,"Line 149","Enter the amount of Mortgages, Notes and Bonds Due and Payable in Less Than One Year from Form 1120-S, Schedule L, Line 17d. \n\nNOTE: These do not have be entered if you have (1) evidence that the debt(s) regularly roll over from year to year OR (2) documentation to support that there are currently sufficient, liquid business assets that could be used to pay off the debt (if it were to become necessary).","The amount entered will be subtracted from the Subtotal (Section 12, Line 152 of the AMITRAC)."]
[null,null,"Line 150","Enter the amount of any Non-Deductible Travel, Meals and Entertainment reported on Schedule M-1, Line 3b. If no Schedule M-1 is filed, review itemized deductions statement for reported Meals. Enter the amount of non-deductible Meals (this is equal to the amount of deductible Meals).\n\nNOTE: A temporary IRS policy was implemented for Tax Years 2021 and 2022 allowing 100% of Meals expenses to be claimed under certain circumstances.  ","The amount entered will be subtracted from the Subtotal (Section 12, Line 152 of the AMITRAC)."]
[null,null,"Line 151","The AMITRAC will subtotal the amounts in each column (Lines 123–131)."]
[null,null,"Line 152","Enter the Borrower’s Ownership Percentage from Form 1120-S, Schedule K-1, Line F."]
[null,null,"Line 153","The AMITRAC will multiply the Subtotal by the Borrower’s Ownership Percentage to determine the Borrower’s Proportionate Share of the Subtotal."]
[null,null,"Line 154","The AMITRAC will combine the Borrower’s Qualifying K-1 Total (Line 141) with the Borrower’s Proportional Share of 1120-S (Line 153)."]
[null,null,"Line 155","Choose \"YES\" for one option on Line 155 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 156","The AMITRAC will provide the annual trend based upon the option chosen on Line 155."]
[null,null,"Sections 13–13.5"]
[null,null,"Corporation Tax Return (Form 1120)"]
[null,null,"Line 157","Enter the Name of the Corporation for which you are entering data."]
[null,null,"Line 158","Enter the amount of Taxable Income from Line 30 of Form 1120.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 159","Enter the amount of Taxable Loss from Line 30 of Form 1120.","The amount entered will be subtracted from the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 160","Enter the amount of Total Tax from Line 31 of Form 1120.","The amount entered will be subtracted from the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 161","Enter the amount of Non-Recurring Gains from Lines 8 and/or 9 of Form 1120.","The amount entered will be subtracted from the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 162","Enter the amount of Non-Recurring Losses from Lines 8 and/or 9 of Form 1120. Enter only non-recurring losses — losses that aren’t determined to be non-recurring should not be entered.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 163","Enter the amount of Non-Recurring Income from Line 10 of Form 1120. \n\nNOTE: All “other” income is considered non-recurring unless (1) it can be identified, (2) there is a history and (3) it can be documented as ongoing.","The amount entered will be subtracted from the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 164","Enter the amount of Non-Recurring Loss from Line 10 of Form 1120. Enter only non-recurring loss — loss that isn’t determined to be non-recurring should not be entered.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 165","Enter the Depreciation from Line 20 of Form 1120.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 166","Enter the Depletion from Line 21 of Form 1120.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 167","Enter the amount of Amortization as itemized from the statement that carries forward to Line 26 of Form 1120. Do not enter the entire amount listed on Line 26, only the amount attributable to Amortization.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 168","Enter the amount of non-recurring Casualty Losses as itemized from the statement that carries forward to Line 26 of Form 1120. Do not enter the entire amount listed on Line 26, only the amount attributable to non-recurring Casualty Losses.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 169","Enter the amount of One-Time (non-recurring) Expenses as itemized from the statement that carries forward to Line 26 of Form 1120. Do not enter the entire amount listed on Line 26, only the amount attributable to non-recurring, One-Time Expenses.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 170","Enter the amount of Net Operating Loss from Line 29a of the 1120.","The amount entered will be added to the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 171","Enter the amount of Mortgages, Notes and Bonds Due and Payable in Less Than One Year from Form 1120, Schedule L, Line 17d. \n\nNOTE: These do not have be entered if you have (1) evidence that the debt(s) regularly roll over from year to year OR (2) documentation to support that there are currently sufficient, liquid business assets that could be used to pay off the debt (if it were to become necessary).","The amount entered will be subtracted from the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 172","Enter the amount of any Non-Deductible Travel, Meals and Entertainment reported on Schedule M-1, Line 5c. If no Schedule M-1 is filed, review itemized deduction statement for reported Meals. Enter the amount of non-deductible Meals (this is equal to the amount of deductible Meals).\n\nNOTE: A temporary IRS policy was implemented for Tax Years 2021 and 2022 allowing 100% of Meals expenses to be claimed under certain circumstances.","The amount entered will be subtracted from the Subtotal (Section 13, Line 173 of the AMITRAC)."]
[null,null,"Line 173","The AMITRAC will subtotal the amounts in each column (Lines 158–172)."]
[null,null,"Line 174","Enter the Borrower’s Ownership Percentage from Form 1125E, combined amounts of Common and Preferred Stock.*\n\n* NOTE: If Form 1125E was not filed, a source outside of the tax return is required to document ownership percentage."]
[null,null,"Line 175","The AMITRAC will multiply the Subtotal by the Borrower’s Ownership Percentage to determine the Borrower’s Proportionate Share of the Subtotal, if the Borrower’s Ownership Percentage is 100%. If the Borrower’s Ownership Interest is <100%, cash flow from the Corporation will NOT be considered UNLESS an indication is made at the top of Page 1 of the AMITRAC that the loan is a Freddie Mac loan (or a loan following Freddie Mac guidelines). Note: For married Borrowers who are both a part of the transaction, ownership percentages can be combined for consideration of corporation cash flow — be sure to count only once, either for the Borrower OR the Co-Borrower."]
[null,null,"Line 176","Enter the amount of the Borrower’s W-2 Wages attributable to this Corporation typically from Box 5 of the W-2 (Self-Employment Wages from this business).","The amount entered will be added to the Total (Part XIII, Line 156 of the AMITRAC)."]
[null,null,"Line 177","Enter the amount of Dividends paid to the Borrower by the Corporation, as indicated on Schedule B of the 1040.","The amount entered will be subtracted from the Total (Part XIII, Line 156 of the AMITRAC)."]
[null,null,"Line 178","The AMITRAC will total the amounts in each column (Lines 175–177). If the Borrower does not own 100% of the Corporation, only Lines 103 and 104 will be considered UNLESS an indication is made at the top of Page 1 of the AMITRAC that the loan is a Freddie Mac loan (or a loan following Freddie Mac guidelines)."]
[null,null,"Line 179","Choose \"YES\" for one option on Line 179 to indicate how you wish to determine the trend calculation. The options are \"prior year only,\" \"most recent year\" and \"average of prior and most recent years.\" Choose \"NO\" for the options you are not utilizing."]
[null,null,"Line 180","The AMITRAC will provide the annual trend based upon the option chosen on Line 179."]
[null,null,"Liquidity Analysis"]
[null,null,"Line 186","Applicable \"other assets\" include assets that can be easily liquidated. Enter only the itemized, applicable amounts, rather than the Total."]
[null,null,"Line 190","Applicable \"other liabilities\" include liabilities that are due and payable within the next 12 months. Enter only the itemized, applicable amounts rather than the Total."]
[null,null,"Line 192","The Current Ratio will be calculated and is applicable for businesses that DO NOT rely heavily on inventory.  A ratio of one (1) or greater is generally required, however, a solution of \"Pass — Division by Zero Error\" is also acceptable IF it is received because there are short-term assets but no short-term liabilities."]
[null,null,"Line 193","The Quick Ratio will be calculated and is applicable for businesses that have significant inventory. A ratio of one (1) or greater is generally required, however, a solution of \"Pass — Division by Zero Error\" is also acceptable IF it is received because there are short-term assets but no short-term liabilities."]
[null,null,"Comparative Income Analysis"]
[null,null,"Line 194","Enter the name of the Business for which you are entering data."]
[null,null,"Line 195","Enter the Amount of Gross Income (Gross Receipts or Sales (-) Returns and Allowances)."]
[null,null,"Line 196","AMITRAC will calculate the Amount of Change in Gross Income Year over Year."]
[null,null,"Line 197","AMITRAC will calculate the Percentage of Change in Gross Income Year over Year."]
[null,null,"Line 198","Enter the Amount of Expenses."]
[null,null,"Line 199","AMITRAC will determine the Percentage of Income attributable to Expenses."]
[null,null,"Line 200","AMITRAC will calculate the Amount of Change in Gross Income Year over Year."]
[null,null,"Line 201","AMITRAC will calculate the Percentage of Change in Gross Income Year over Year."]
[null,null,"Line 202","Enter the Amount of Taxable Income."]
[null,null,"Line 203","AMITRAC will determine the Percentage of Gross Income attributable to Taxable Income."]
[null,null,"Line 204","AMITRAC will calculate the Amount of Change in Gross Income Year over Year."]
[null,null,"Line 205","AMITRAC will calculate the Percentage of Change in Gross Income Year over Year."]
[]
[]
[null,null,"Grand Total","Totals from each of the 13 Sections will carry down. These Totals have already been annualized in their respective sections based on the analyzed trending (increasing or decreasing). Monthly trend amounts are also indicated so that you can see how the monthly qualifying amount has been determined."]
[null,null,"Total Annual Trend","This is a Combined Total of each of the 13 Annualized Section Totals."]
[null,null,"Total Monthly Qualifying Income","The Annual Trend divided by 12. This is the Grand Total of all of the monthly trends for each section."]
[null,null,"Comments/Notes","This area enables you to enter any comments, notes or observations about the data that you have entered into the Calculator."]
[]
[null,null,"\n\nHow to Make the AMITRAC a Trusted Document","Before you can use the AMITRAC, you must take the following steps to make your AMITRAC a Trusted Document and unblock the macro enhancements."]
[]
[]
[null,null,null,"In most cases, you can unblock macros by modifying the properties of the file as follows:"]
[]
[null,null,null,"1.  Open Windows File Explorer and go to the folder where you saved the file (typically the default location is your download folder)."]
[null,null,null,"2.  Right-click the file and choose Properties from the context menu."]
[null,null,null,"3.  At the bottom of the General tab, select the Unblock checkbox and select OK."]
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[null,null,null,"If you see the following alerts, respond as shown in red."]
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[null,null,"© 2024 Arch Mortgage Insurance Company. All Rights Reserved."]

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[]
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[]
[]
[]
[]
[null,null,null,"Adequate Liquidity Analysis \n"]
[null,null,null,"Current and Quick Ratios",null,null,null,null,null,null,"Click here to return to Tax Return Cash Flow tab."]
[]
[null,null,181,"Business Name","Enter name of business here."]
[null,null,182,"Current Assets",null,null,"Schedule L",null,null,2022,null,2023]
[null,null,183,"Cash",null,null,null,"Line 1",null,"$",null,"$"]
[null,null,184,"Trade Notes and Accounts Receivable Less Allowance for Bad Debt",null,null,null,"Line 2b",null,"$",null,"$"]
[null,null,185,"Inventories",null,null,null,"Line 3",null,"$",null,"$"]
[null,null,186,"Other Current Assets ",null,null,null,"Line 6",null,"$",null,"$"]
[null,null,187,"Total Current Assets",null,null,null,null,null,"$",{"$f":"SUM(K12,K13,K14,K15)","v":0},"$",{"$f":"SUM(M12,M13,M14,M15)","v":0}]
[]
[null,null,null,"Current Liabilities",null,null,"Schedule L"]
[null,null,188,"Accounts Payable",null,null,null,"1065, Line 15    1120-S, Line 16",null,"$",null,"$"]
[null,null,189,"Mortgages, Notes, Bonds Payable in Less Than One Year",null,null,null,"1065, Line 16    1120-S, Line 17",null,"$",null,"$"]
[null,null,190,"Other Current Liabilities",null,null,null,"1065, Line 17    1120-S, Line 18",null,"$",null,"$"]
[null,null,191,"Total Current Liabilities",null,null,null,null,null,"$",{"$f":"SUM(K19,K20,K21)","v":0},"$",{"$f":"SUM(M19,M20,M21)","v":0}]
[]
[null,null,null,"Current Ratio                                                                                  \n(Current Assets/Current Liabilities)                                                                         ",null,null," Applicable for Businesses Not Relying Heavily Upon Inventory",null,null,"Prior Year Current Ratio",null,"Most Recent Year Current Ratio"]
[null,null,192,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K16)/K22,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M16)/M22,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[]
[null,null,null,"Quick Ratio                                                                                                   \n(Current Assets - Inventory)/Current Liabilities",null,null,"Applicable for Businesses with Significant Inventory ",null,null,"Prior Year Quick Ratio",null,"Most Recent Year Quick Ratio"]
[null,null,193,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K16-K14)/K22,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M16-M14)/M22,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[null,null,null,null,null,null,null,null,null,null,null,"Click here for guidance."]
[]
[]
[null,null,181,"Business Name","Enter name of business here."]
[null,null,182,"Current Assets",null,null,"Schedule L",null,null,2022,null,2023]
[null,null,183,"Cash",null,null,null,"Line 1",null,"$",null,"$"]
[null,null,184,"Trade Notes and Accounts Receivable Less Allowance for Bad Debt",null,null,null,"Line 2b",null,"$",null,"$"]
[null,null,185,"Inventories",null,null,null,"Line 3",null,"$",null,"$"]
[null,null,186,"Other Current Assets ",null,null,null,"Line 6",null,"$",null,"$"]
[null,null,187,"Total Current Assets",null,null,null,null,null,"$",{"$f":"SUM(K34,K35,K36,K37)","v":0},"$",{"$f":"SUM(M34,M35,M36,M37)","v":0}]
[]
[null,null,null,"Current Liabilities",null,null,"Schedule L"]
[null,null,188,"Accounts Payable",null,null,null,"1065, Line 15    1120-S, Line 16",null,"$",null,"$"]
[null,null,189,"Mortgages, Notes, Bonds Payable in Less Than One Year",null,null,null,"1065, Line 16    1120-S, Line 17",null,"$",null,"$"]
[null,null,190,"Other Current Liabilities ",null,null,null,"1065, Line 17    1120-S, Line 18",null,"$",null,"$"]
[null,null,191,"Total Current Liabilities",null,null,null,null,null,"$",{"$f":"SUM(K41,K42,K43)","v":0},"$",{"$f":"SUM(M41,M42,M43)","v":0}]
[]
[null,null,null,"Current Ratio                                                                                  \n(Current Assets/Current Liabilities)                                                                         ",null,null," Applicable for Businesses Not Relying Heavily Upon Inventory",null,null,"Prior Year Current Ratio",null,"Most Recent Year Current Ratio"]
[null,null,192,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K38)/K44,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M38)/M44,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[]
[null,null,null,"Quick Ratio                                                                                                   \n(Current Assets - Inventory)/Current Liabilities",null,null,"Applicable for Businesses with Significant Inventory ",null,null,"Prior Year Quick Ratio",null,"Most Recent Year Quick Ratio"]
[null,null,193,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K38-K36)/K44,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M38-M36)/M44,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[null,null,null,null,null,null,null,null,null,null,null,"Click here for guidance."]
[]
[]
[null,null,181,"Business Name","Enter name of business here."]
[null,null,182,"Current Assets",null,null,"Schedule L",null,null,2022,null,2023]
[null,null,183,"Cash",null,null,null,"Line 1",null,"$",null,"$"]
[null,null,184,"Trade Notes and Accounts Receivable Less Allowance for Bad Debt",null,null,null,"Line 2b",null,"$",null,"$"]
[null,null,185,"Inventories",null,null,null,"Line 3",null,"$",null,"$"]
[null,null,186,"Other Current Assets ",null,null,null,"Line 6",null,"$",null,"$"]
[null,null,187,"Total Current Assets",null,null,null,null,null,"$",{"$f":"SUM(K56,K57,K58,K59)","v":0},"$",{"$f":"SUM(M56,M57,M58,M59)","v":0}]
[]
[null,null,null,"Current Liabilities",null,null,"Schedule L"]
[null,null,188,"Accounts Payable",null,null,null,"1065, Line 15    1120-S, Line 16",null,"$",null,"$"]
[null,null,189,"Mortgages, Notes, Bonds Payable in Less Than One Year",null,null,null,"1065, Line 16    1120-S, Line 17",null,"$",null,"$"]
[null,null,190,"Other Current Liabilities ",null,null,null,"1065, Line 17    1120-S, Line 18",null,"$",null,"$",null,null,null," "]
[null,null,191,"Total Current Liabilities",null,null,null,null,null,"$",{"$f":"SUM(K63,K64,K65)","v":0},"$",{"$f":"SUM(M63,M64,M65)","v":0}]
[]
[null,null,null,"Current Ratio                                                                                  \n(Current Assets/Current Liabilities)                                                                         ",null,null," Applicable for Businesses Not Relying Heavily Upon Inventory",null,null,"Prior Year Current Ratio",null,"Most Recent Year Current Ratio"]
[null,null,192,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K60)/K66,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M60)/M66,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[]
[null,null,null,"Quick Ratio                                                                                                   \n(Current Assets - Inventory)/Current Liabilities",null,null,"Applicable for Businesses with Significant Inventory ",null,null,"Prior Year Quick Ratio",null,"Most Recent Year Quick Ratio"]
[null,null,193,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((M60-M58)/M66,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((O60-O58)/O66,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[null,null,null,null,null,null,null,null,null,null,null,"Click here for guidance."]
[]
[]
[null,null,181,"Business Name","Enter name of business here."]
[null,null,182,"Current Assets",null,null,"Schedule L",null,null,2022,null,2023]
[null,null,183,"Cash",null,null,null,"Line 1",null,"$",null,"$"]
[null,null,184,"Trade Notes and Accounts Receivable Less Allowance for Bad Debt",null,null,null,"Line 2b",null,"$",null,"$"]
[null,null,185,"Inventories",null,null,null,"Line 3",null,"$",null,"$"]
[null,null,186,"Other Current Assets ",null,null,null,"Line 6",null,"$",null,"$"]
[null,null,187,"Total Current Assets",null,null,null,null,null,"$",{"$f":"SUM(K78,K79,K80,K81)","v":0},"$",{"$f":"SUM(M78,M79,M80,M81)","v":0}]
[]
[null,null,null,"Current Liabilities",null,null,"Schedule L"]
[null,null,188,"Accounts Payable",null,null,null,"1065, Line 15    1120-S, Line 16",null,"$",null,"$"]
[null,null,189,"Mortgages, Notes, Bonds Payable in Less Than One Year",null,null,null,"1065, Line 16    1120-S, Line 17",null,"$",null,"$"]
[null,null,190,"Other Current Liabilities ",null,null,null,"1065, Line 17    1120-S, Line 18",null,"$",null,"$"]
[null,null,191,"Total Current Liabilities",null,null,null,null,null,"$",{"$f":"SUM(K85,K86,K87)","v":0},"$",{"$f":"SUM(M85,M86,M87)","v":0}]
[]
[null,null,null,"Current Ratio                                                                                  \n(Current Assets/Current Liabilities)                                                                         ",null,null," Applicable for Businesses Not Relying Heavily Upon Inventory",null,null,"Prior Year Current Ratio",null,"Most Recent Year Current Ratio"]
[null,null,192,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K82)/K88,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M82)/M88,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[]
[null,null,null,"Quick Ratio                                                                                                   \n(Current Assets - Inventory)/Current Liabilities",null,null,"Applicable for Businesses with Significant Inventory ",null,null,"Prior Year Quick Ratio",null,"Most Recent Year Quick Ratio"]
[null,null,193,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((M82-M80)/M88,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((O82-O80)/O88,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[null,null,null,null,null,null,null,null,null,null,null,"Click here for guidance."]
[]
[]
[null,null,181,"Business Name"]
[null,null,182,"Current Assets",null,null,"Schedule L",null,null,2022,null,2023]
[null,null,183,"Cash",null,null,null,"Line 1",null,"$",null,"$"]
[null,null,184,"Trade Notes and Accounts Receivable Less Allowance for Bad Debt",null,null,null,"Line 2b",null,"$",null,"$"]
[null,null,185,"Inventories",null,null,null,"Line 3",null,"$",null,"$"]
[null,null,186,"Other Current Assets  ",null,null,null,"Line 6",null,"$",null,"$"]
[null,null,187,"Total Current Assets",null,null,null,null,null,"$",{"$f":"SUM(K100,K101,K102,K103)","v":0},"$",{"$f":"SUM(M100,M101,M102,M103)","v":0}]
[]
[null,null,null,"Current Liabilities",null,null,"Schedule L"]
[null,null,188,"Accounts Payable",null,null,null,"1065, Line 15    1120-S, Line 16",null,"$",null,"$"]
[null,null,189,"Mortgages, Notes, Bonds Payable in Less Than One Year",null,null,null,"1065, Line 16    1120-S, Line 17",null,"$",null,"$"]
[null,null,190,"Other Current Liabilities ",null,null,null,"1065, Line 17    1120-S, Line 18",null,"$",null,"$"]
[null,null,191,"Total Current Liabilities",null,null,null,null,null,"$",{"$f":"SUM(K107,K108,K109)","v":0},"$",{"$f":"SUM(M107,M108,M109)","v":0}]
[]
[null,null,null,"Current Ratio                                                                                  \n(Current Assets/Current Liabilities)                                                                         ",null,null," Applicable for Businesses Not Relying Heavily Upon Inventory",null,null,"Prior Year Current Ratio",null,"Most Recent Year Current Ratio"]
[null,null,192,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((K104)/K110,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((M104)/M110,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[]
[null,null,null,"Quick Ratio                                                                                                   \n(Current Assets - Inventory)/Current Liabilities",null,null,"Applicable for Businesses with Significant Inventory ",null,null,"Prior Year Quick Ratio",null,"Most Recent Year Quick Ratio"]
[null,null,193,"Target of 1.0 or greater to determine Adequate Liquidity",null,null,null,null,null,{"$f":"IFERROR((M104-M102)/M110,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"},null,{"$f":"IFERROR((O104-O102)/O110,\"PASS - Division by Zero Error\")","v":"PASS - Division by Zero Error"}]
[null,null,null,null,null,null,null,null,null,null,null,"Click here for guidance."]
[null,null,"© 2024 Arch Mortgage Insurance Company. All Rights Reserved."]

{"sheet":"Comparative Income Analysis ","index":4,"n_rows":130,"n_cols":12,"rows_kept":130,"cut":false,"hidden":false,"merged":[[17,6,17,7],[25,6,25,7],[25,8,25,9],[25,10,25,11],[12,8,12,9],[13,10,13,11],[37,8,37,9],[37,10,37,11],[33,3,33,4],[34,6,34,7],[34,8,34,9],[31,8,31,9],[31,10,31,11],[36,10,36,11],[21,10,21,11],[20,3,20,5],[33,5,33,9],[6,3,6,5],[10,8,10,9],[10,10,10,11],[11,3,11,5],[51,6,51,7],[51,10,51,11],[46,8,46,9],[60,3,60,5],[60,8,60,9],[60,10,60,11],[26,3,26,5],[19,6,19,7],[19,8,19,9],[19,10,19,11],[14,10,14,11],[12,3,12,5],[13,8,13,9],[12,10,12,11],[14,8,14,9],[44,8,44,9],[44,10,44,11],[43,6,43,7],[9,3,9,4],[10,6,10,7],[61,10,61,11],[57,3,57,4],[58,6,58,7],[58,8,58,9],[66,3,66,5],[58,10,58,11],[65,6,65,7],[65,8,65,9],[65,10,65,11],[62,8,62,9],[62,10,62,11],[63,8,63,9],[63,10,63,11],[57,5,57,9],[75,10,75,11],[76,3,76,5],[76,10,76,11],[78,8,78,9],[81,3,81,4],[82,6,82,7],[84,3,84,5],[85,8,85,9],[92,3,92,5],[92,8,92,9],[92,10,92,11],[90,3,90,5],[84,8,84,9],[84,10,84,11],[91,6,91,7],[105,3,105,4],[106,6,106,7],[106,8,106,9],[106,10,106,11],[99,10,99,11],[100,3,100,5],[100,10,100,11],[102,8,102,9],[102,10,102,11],[101,8,101,9],[101,10,101,11],[98,3,98,5],[15,10,15,11],[29,8,29,9],[29,10,29,11],[28,3,28,5],[28,10,28,11],[23,8,23,9],[23,10,23,11],[20,8,20,9],[20,10,20,11],[21,8,21,9],[30,8,30,9],[30,10,30,11],[17,8,17,9],[17,10,17,11],[18,3,18,5],[15,8,15,9],[27,10,27,11],[35,3,35,5],[73,10,73,11],[78,10,78,11],[73,6,73,7],[36,3,36,5],[36,8,36,9],[39,10,39,11],[41,6,41,7],[41,8,41,9],[41,10,41,11],[22,8,22,9],[22,10,22,11],[27,6,27,7],[42,3,42,5],[45,8,45,9],[45,10,45,11],[44,3,44,5],[34,10,34,11],[38,8,38,9],[38,10,38,11],[43,8,43,9],[43,10,43,11],[39,8,39,9],[49,6,49,7],[49,8,49,9],[49,10,49,11],[50,3,50,5],[46,10,46,11],[47,8,47,9],[47,10,47,11],[52,3,52,5],[52,10,52,11],[53,8,53,9],[53,10,53,11],[55,8,55,9],[55,10,55,11],[54,8,54,9],[54,10,54,11],[83,3,83,5],[71,10,71,11],[77,8,77,9],[77,10,77,11],[74,3,74,5],[75,6,75,7],[79,8,79,9],[79,10,79,11],[73,8,73,9],[71,8,71,9],[68,3,68,5],[68,8,68,9],[68,10,68,11],[67,6,67,7],[59,3,59,5],[61,8,61,9],[82,8,82,9],[82,10,82,11],[108,8,108,9],[108,10,108,11],[70,8,70,9],[70,10,70,11],[67,8,67,9],[67,10,67,11],[69,8,69,9],[69,10,69,11],[99,6,99,7],[93,8,93,9],[93,10,93,11],[94,8,94,9],[94,10,94,11],[91,8,91,9],[91,10,91,11],[85,10,85,11],[86,8,86,9],[86,10,86,11],[87,8,87,9],[87,10,87,11],[89,6,89,7],[89,8,89,9],[103,10,103,11],[95,8,95,9],[121,8,121,9],[121,10,121,11],[89,10,89,11],[114,3,114,5],[115,8,115,9],[115,10,115,11],[115,6,115,7],[97,6,97,7],[97,8,97,9],[97,10,97,11],[109,8,109,9],[99,8,99,9],[103,8,103,9],[113,8,113,9],[113,10,113,11],[109,10,109,11],[110,8,110,9],[110,10,110,11],[111,8,111,9],[111,10,111,11],[113,6,113,7],[107,3,107,5],[108,3,108,5],[95,10,95,11],[127,8,127,9],[127,10,127,11],[122,3,122,5],[123,6,123,7],[123,10,123,11],[124,3,124,5],[124,10,124,11],[9,5,9,9],[81,5,81,9],[105,5,105,9],[125,8,125,9],[125,10,125,11],[126,8,126,9],[126,10,126,11],[116,3,116,5],[116,8,116,9],[116,10,116,11],[119,10,119,11],[117,8,117,9],[117,10,117,11],[118,8,118,9],[118,10,118,11],[119,8,119,9],[121,6,121,7]]}
[]
[]
[]
[]
[]
[]
[null,null,null,"Comparative Income Analysis"]
[null,null,null,"Trend Analysis"]
[]
[null,null,194,"Business Name",null,"Enter name of business here.",null,null,null,null,null,"Click here for guidance."]
[null,null,null,"Gross Income",null,null,2021,null,2022,null,2023]
[null,null,195]
[null,null,196,null,null,null,null,"Amount of Change",{"$f":"SUM(J12-H12)","v":0},null,{"$f":"SUM(L12-J12)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,197,null,null,null,null,"Percentage of Change",{"$f":"IF(H12=0,0,(J12-H12)/H12)","v":0},null,{"$f":"IF(L12=0,0,((L12-J12)/J12))","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Expenses"]
[null,null,198]
[null,null,199,null,null,"Percentage of Gross Income",{"$f":"IF(H19=0,0,H19/H12)","v":0},null,{"$f":"IF(J19=0,0,J19/J12)","v":0},null,{"$f":"IF(L19=0,0,L19/L12)","v":0}]
[null,null,200,null,null,null,null,"Amount of Change",{"$f":"SUM(J19-H19)","v":0},null,{"$f":"SUM(L19-J19)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,201,null,null,null,null,"Percentage of Change",{"$f":"IF(I20=0,0,I21/H19)","v":0},null,{"$f":"IF(K20=0,0,K21/J19)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Taxable Income"]
[null,null,202]
[null,null,203,null,null,"Percentage of Taxable Income from Gross",{"$f":"IF(H27=0,0,H27/H12)","v":0},null,null,{"$f":"IF(J27=0,0,J27/J12)","v":0},{"$f":"IF(L27=0,0,L27/L12)","v":0}]
[null,null,204,null,null,null,null,"Amount of Change",null,{"$f":"SUM(J27-H27)","v":0},{"$f":"SUM(L27-J27)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,205,null,null,null,null,"Percentage of Change",{"$f":"IF(J29=0,0,J29/H27)","v":0},null,{"$f":"IF(K29=0,0,K29/J27)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,194,"Business Name",null,"Enter name of business here.",null,null,null,null,null,"Click here for guidance."]
[null,null,null,"Gross Income",null,null,2021,null,2022,null,2023]
[null,null,195]
[null,null,196,null,null,null,null,"Amount of Change",{"$f":"SUM(J36-H36)","v":0},null,{"$f":"SUM(L36-J36)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,197,null,null,null,null,"Percentage of Change",{"$f":"IF(H36=0,0,(J36-H36)/H36)","v":0},null,{"$f":"IF(L36=0,0,((L36-J36)/J36))","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Expenses"]
[null,null,198]
[null,null,199,null,null,"Percentage of Gross Income",{"$f":"IF(H43=0,0,H43/H36)","v":0},null,{"$f":"IF(J43=0,0,J43/J36)","v":0},null,{"$f":"IF(L43=0,0,L43/L36)","v":0}]
[null,null,200,null,null,null,null,"Amount of Change",{"$f":"SUM(J43-H43)","v":0},null,{"$f":"SUM(L43-J43)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,201,null,null,null,null,"Percentage of Change",{"$f":"IF(I44=0,0,I45/H43)","v":0},null,{"$f":"IF(K44=0,0,K45/J43)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Taxable Income"]
[null,null,202]
[null,null,203,null,null,"Percentage of Taxable Income from Gross",{"$f":"IF(H51=0,0,H51/H36)","v":0},null,null,{"$f":"IF(J51=0,0,J51/J36)","v":0},{"$f":"IF(L51=0,0,L51/L36)","v":0}]
[null,null,204,null,null,null,null,"Amount of Change",null,{"$f":"SUM(J51-H51)","v":0},{"$f":"SUM(L51-J51)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,205,null,null,null,null,"Percentage of Change",{"$f":"IF(J53=0,0,J53/H51)","v":0},null,{"$f":"IF(K53=0,0,K53/J51)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,194,"Business Name",null,"Enter name of business here.",null,null,null,null,null,"Click here for guidance."]
[null,null,null,"Gross Income",null,null,2021,null,2022,null,2023]
[null,null,195]
[null,null,196,null,null,null,null,"Amount of Change",{"$f":"SUM(J60-H60)","v":0},null,{"$f":"SUM(L60-J60)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,197,null,null,null,null,"Percentage of Change",{"$f":"IF(H60=0,0,(J60-H60)/H60)","v":0},null,{"$f":"IF(L60=0,0,((L60-J60)/J60))","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Expenses"]
[null,null,198]
[null,null,199,null,null,"Percentage of Gross Income",{"$f":"IF(H67=0,0,H67/H60)","v":0},null,{"$f":"IF(J67=0,0,J67/J60)","v":0},null,{"$f":"IF(L67=0,0,L67/L60)","v":0}]
[null,null,200,null,null,null,null,"Amount of Change",{"$f":"SUM(J67-H67)","v":0},null,{"$f":"SUM(L67-J67)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,201,null,null,null,null,"Percentage of Change",{"$f":"IF(I68=0,0,I69/H67)","v":0},null,{"$f":"IF(K68=0,0,K69/J67)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Taxable Income"]
[null,null,202]
[null,null,203,null,null,"Percentage of Taxable Income from Gross",{"$f":"IF(H75=0,0,H75/H60)","v":0},null,null,{"$f":"IF(J75=0,0,J75/J60)","v":0},{"$f":"IF(L75=0,0,L75/L60)","v":0}]
[null,null,204,null,null,null,null,"Amount of Change",null,{"$f":"SUM(J75-H75)","v":0},{"$f":"SUM(L75-J75)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,205,null,null,null,null,"Percentage of Change",{"$f":"IF(J77=0,0,J77/H75)","v":0},null,{"$f":"IF(K77=0,0,K77/J75)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,194,"Business Name",null,"Enter name of business here.",null,null,null,null,null,"Click here for guidance."]
[null,null,null,"Gross Income",null,null,2021,null,2022,null,2023]
[null,null,195]
[null,null,196,null,null,null,null,"Amount of Change",{"$f":"SUM(J84-H84)","v":0},null,{"$f":"SUM(L84-J84)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,197,null,null,null,null,"Percentage of Change",{"$f":"IF(H84=0,0,(J84-H84)/H84)","v":0},null,{"$f":"IF(L84=0,0,((L84-J84)/J84))","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Expenses"]
[null,null,198]
[null,null,199,null,null,"Percentage of Gross Income",{"$f":"IF(H91=0,0,H91/H84)","v":0},null,{"$f":"IF(J91=0,0,J91/J84)","v":0},null,{"$f":"IF(L91=0,0,L91/L84)","v":0}]
[null,null,200,null,null,null,null,"Amount of Change",{"$f":"SUM(J91-H91)","v":0},null,{"$f":"SUM(L91-J91)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,201,null,null,null,null,"Percentage of Change",{"$f":"IF(I92=0,0,I93/H91)","v":0},null,{"$f":"IF(K92=0,0,K93/J91)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Taxable Income"]
[null,null,202]
[null,null,203,null,null,"Percentage of Taxable Income from Gross",{"$f":"IF(H99=0,0,H99/H84)","v":0},null,{"$f":"IF(J99=0,0,J99/J84)","v":0},null,{"$f":"IF(L99=0,0,L99/L84)","v":0}]
[null,null,204,null,null,null,null,"Amount of Change",null,{"$f":"SUM(J99-H99)","v":0},{"$f":"SUM(L99-J99)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,205,null,null,null,null,"Percentage of Change",{"$f":"IF(J101=0,0,J101/H99)","v":0},null,{"$f":"IF(K101=0,0,K101/J99)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,194,"Business Name",null,"Enter name of business here.",null,null,null,null,null,"Click here for guidance."]
[null,null,null,"Gross Income",null,null,2021,null,2022,null,2023]
[null,null,195]
[null,null,196,null,null,null,null,"Amount of Change",{"$f":"SUM(J108-H108)","v":0},null,{"$f":"SUM(L108-J108)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,197,null,null,null,null,"Percentage of Change",{"$f":"IF(H108=0,0,(J108-H108)/H108)","v":0},null,{"$f":"IF(L108=0,0,((L108-J108)/J108))","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Expenses"]
[null,null,198]
[null,null,199,null,null,"Percentage of Gross Income",{"$f":"IF(H115=0,0,H115/H108)","v":0},null,{"$f":"IF(J115=0,0,J115/J108)","v":0},null,{"$f":"IF(L115=0,0,L115/L108)","v":0}]
[null,null,200,null,null,null,null,"Amount of Change",{"$f":"SUM(J115-H115)","v":0},null,{"$f":"SUM(L115-J115)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,201,null,null,null,null,"Percentage of Change",{"$f":"IF(I116=0,0,I117/H115)","v":0},null,{"$f":"IF(K116=0,0,K117/J115)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,null,"Taxable Income"]
[null,null,202]
[null,null,203,null,null,"Percentage of Taxable Income from Gross",{"$f":"IF(H123=0,0,H123/H108)","v":0},null,null,{"$f":"IF(J123=0,0,J123/J108)","v":0},{"$f":"IF(L123=0,0,L123/L108)","v":0}]
[null,null,204,null,null,null,null,"Amount of Change",null,{"$f":"SUM(J123-H123)","v":0},{"$f":"SUM(L123-J123)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[null,null,205,null,null,null,null,"Percentage of Change",{"$f":"IF(J125=0,0,J125/H123)","v":0},null,{"$f":"IF(K125=0,0,K125/J123)","v":0}]
[null,null,null,null,null,null,null,null,"Prior Year to Prior Year",null,"Prior Year to Most Recent Year"]
[]
[null,null,"© 2024 Arch Mortgage Insurance Company. All Rights Reserved."]