? ??? A? B 2?? S-corporation? 100% ???? ??? ??. A ??? 2015??? Business ? ????? ?? ?? Loss ? ?? ??? B ??? ?? Profit ? ??.

S-Corporation ??? Income ? Pass through ?? ? ??? Income ? Loss ? ??? ??? ?? ??? ????? ????, ??? ?? Income Tax ??? ?? ?? ???.

??? CPA??? At-Risk Rule ? ?? A?? Loss ? 100% ?? ?? ??? ?? ?? ??.

?? ?? ??? ?? ???? ????? At Risk Loss Limitation? ? ???? ??? ??? Loss Claim? ??? ????? ??? ??? ??? ????? ??? ??? ? At Risk Rule ?? ?????At-Risk Rule ?? ?? ??? ????? ??? ?? ? ????? ??? ??? ???? ? ??? ??? ??? ???. ?? ?? ???? ? ??? ??? ??? ??? ?? ??? ??? ??? ??? ???? ??? ???.

At-Risk Rules? ??? ???? ??? ? ????? ?? ?? ???? ? ?? ???? ???? Loss? ??? Claim ? ? ?? ?? ???. ? ??? ??? At Risk Basis ?? ?? Basis ?? ??.

???? At Risk Basis(?? ?? Basis) ? ????? ??? ??? ??? ? ??? ?? ?? ??.

?? ?? ??? ??? A ?? S-Corporation? 1???? ?? ???(Stock Basis)? ??? ??, ? ?? ??? 5,000?? (Loan Basis)? ?????? ?? ??? A?? ?? ?? Basis (?? At Risk Basis)? 1?5,000??? ? ???.

At Risk Loss Limitation ? ?? ??? Loss Claim ? ????? ??? ??.

2015?? ??? A ?? Stock ? 1???? ????. ??? ??? Stock Basis ? 1???? ? ???. ?? ???, A?? ?? ?? ??? ??? ?? ??? 1???? ???. 2015? ? A?(S-Corporation) ? Loss ? ? 1?2,000??? ???.

2015? ?? ??? ?? ?? Income Tax ?? ?? ?? A ?? ??? 1???? Tax Basis (??? Tax Risk Basis) ????. ? loss ? ?? ? ??, ??? A?? ?? Tax Basis ? ¡®Zero¡®? ? ???.

2015? A?? ???? 1?2,000????? ??? Tax Basis ? ?? 1???? ??? ??? 2,000??? 2015?? ??? ??? ?? ???(Suspended) Loss ?? ??, ? ??? Loss ? Claim? ??? Tax basis (?? At Risk Basis)? ????? ??? ????.

??? ??? 2015? A?? ??? Loss ? 1???? claim ?? ?? 1?2,000?? ??? Claim ?? ???, 2015? ?? Tax Basis ? 2,000?? ? ??? ??.

? ????? 2,000??? ????? ????? ?? A?? Loan ?? ???? ??? ??. ??? ?? A?? ?? ?? Tax Basis ? 1????? 1?2,000??? ???? ??, 1?2,000?? ??? ???? ? ??. ?? ?? ?? Loss ? ?? ? loss ? ??? ???? ??? ?? At Risk Basis ? ???? ?? ??? ?? ???? ???? ? ????? Loan ??? ?? Increase ?? ??? ??? ??.

??? ????? ?????? ?? ??? ??? ? ?? ??? Loss ? Passive Loss ?? ??? Passive Loss? ?? Passive Income ??? ??? ???? Passive Income ? ???? Loss ? ? ?? ?? ????.

??(213)384-1189

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