If your S Corporation is large enough, you may need to complete a Schedule L on the tax return. The Schedule L is a two-year comparison of the company balance sheet according to the accounting records ...

I'm the sole stockholder of a C corporation and still am. Capitalized in 2001 w/$100 cash for 100 shares common. I contributed add'l cash as Additional Paid-In Capital in 2004, now standing at $48,000 ...