Barney wrote:

- quote -

Since the 179 deduction flows through to the shareholders'
returns, makes no different to the S corp's schedule M2.

Cheer$,
Harlan Lunsford, EA in LA

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Normally, a 179 deduction would be included in the "5 Other
Reductions" entry of 1120S Schedule M-2.

Should a disallowed 179 deduction (carried over to the next
year) also be included or should it be entered during the
year in which it is actually deducted?

Thanks

Barney

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