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On November 1, 2012, Janet Morton and Kim Wong formed Magic Kingdom, Inc, to sell gifts from a famous amusement park. Pertinent information regarding Magic Kingdom is summarized as follows: o Magic...

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On November 1, 2012, Janet Morton and Kim Wong formed Magic Kingdom, Inc, to sell
gifts from a famous amusement park. Pertinent information regarding Magic Kingdom is
summarized as follows:
o Magic Kingdom’s business address is 1010 Disney Way, Anaheim, CA 92804; its
telephone number; and its e-mail address is XXXXXXXXXX.
o The employer identification number is XXXXXXXXXX, and the principal business
activity code is 453220.
o Janet and Kim each own 50% of the common stock; Janet is president and Kim is
vice president of the company. No other class of stock is authorized.
o Both Janet and Kim are full-time employees of Magic Kingdom. Janet’s Social
Security number is XXXXXXXXXX, and Kim’s Social Security number is 123-46-
6887.
o Magic Kingdom is an accrual method, calendar year taxpayer. Inventories are
determined using FIFO and the lower of cost or market method. Magic Kingdom
uses the straight-line method of depreciation for book purposes and accelerated
depreciation (MACRS) for tax purposes.
o During 2018, the corporation distributed cash dividends of $250,000.
Using the data, prepare the form 1120 and related schedules and statements as you
deemed necessary. You will use the 2018 forms. You can use the Intuit tax preparation
software provided to you or if you have another software program you can use that. In
addition, you need to prepare an explanation write up on how you treated the items is the
facts above. The explanation is meant to determine if you understand the 1120
assignment. Please explain how you determined what is taxable, not taxable, deductible
or not deductible. Also please explain to me how the Schedule L, Schedule M-1, M-2 and
M-3 (if required) inte
elate with each other. If the facts aren't in the case, please make
your own assumptions and document them. This assignment is worth 75 points of your
overall grade. Please turn in the assignment in class. Do not e mail the assignment unless
you get prior approval from the professor.
mailto: XXXXXXXXXX
Answered Same Day Feb 05, 2021

Solution

Vasudha answered on Feb 09 2021
139 Votes
Annexure to Form 1120.
a) Individuals with the ownership rights are the true owners of the corporations, in this question, 50% voting rights are held each by the President and Vice-President, these rights are important for the profit sharing agreement, influence on the company and degree of control.
) The information on cash method or the accrual method of accounting is important, as the reconciliation is required, if it is cash basis of accounts.
c) As depreciation amount is already provided in the question, for the tax return purposes we calculate depreciation as the accelerated depreciation, this method of depreciation reduces the taxable income in the early years and later years as the depreciation decreases, tax liability will increase.
d) Company will not have any implications on cash dividends, when the wealth is distributed to the shareholders in the form of dividend, tax will be paid by the shareholders on its receipt.
e) Deductibility of the expenses as per the IRS:
1. Every business should report the gross income earned by the business without any deductions. There are...
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