Debt to Income Ratio with S-Corp Loss

Debt to Income Ratio with S-Corp Loss

Rental Property Investor · Irving, TX · Member since 2010 · 107 posts · 34 votes

Hi,

Does anyone know how lenders factor in S-Corp loss for DTI ratio calculation? Do they take the loss, divide by 12, and add it to the debt portion of the ratio?

My apologies in advance if this has been asked before. I can't find any answers with my Googling skills (or lack thereof :)...

Thanks,
Angie

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Scottsdale, AZ · Member since 2013 · 70 posts · 17 votes
13y

Angie,

It would depend on what kind of business the S-Corp is.

Is it for Real Estate, or non-RE?

If non-RE, the loss in box 1 of the K1 (1120 S) would get subtracted from your bottom line income on the first page of the 1040.

All valid income sources on pg. 1 of the 1040 would be added together (losses subjtracted out), then that number would get divided by 12.

Connect with me if you have more questions. Other banks might do it differently.

God Bless,

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  • Scottsdale, AZ · Member since 2013 · 70 posts · 17 votes
    13y

    Angie,

    It would depend on what kind of business the S-Corp is.

    Is it for Real Estate, or non-RE?

    If non-RE, the loss in box 1 of the K1 (1120 S) would get subtracted from your bottom line income on the first page of the 1040.

    All valid income sources on pg. 1 of the 1040 would be added together (losses subjtracted out), then that number would get divided by 12.

    Connect with me if you have more questions. Other banks might do it differently.

    God Bless,

  • Real Estate Investor · Jacksonville, FL · Member since 2012 · 109 posts · 22 votes
    13y

    Generally they take the loss and subtract it from the income, which is more favorable from a debt to income calculation than counting it as another monthly debt.

    It used to be if you were w-2 and you had a side business many times lenders wouldn't know or consider the side business that might be producing a slight loss, but now they want tax returns on most borrowers and thus the side business comes in to play.

  • Rental Property Investor · Irving, TX · Member since 2010 · 107 posts · 34 votes
    13y

    Paul Cordero Tim Delp

    Thanks! So to confirm, you're saying the DTI formula will look something like this, right?

    Note: I'm just using W-2 as regular income in this example - no other misc incomes. Also, the business is Real Estate Services, not rentals.

    DTI = (Total monthly recurring debts) / (Monthly income based on W2 - Business Loss/12)

    Angie

  • Scottsdale, AZ · Member since 2013 · 70 posts · 17 votes
    13y

    Is the W2 income the only other income/loss that shows on your 1040?

    If so, your calculations above are correct.

  • Rental Property Investor · Irving, TX · Member since 2010 · 107 posts · 34 votes
    13y
    Originally posted by Paul Cordero:
    Is the W2 income the only other income/loss that shows on your 1040?

    For simplicity, yes, but I guess based on your previous answer, if I have other incomes, the formula would be as follows, correct?

    DTI = (Total monthly recurring debts) / (Line 22 on 1040/12)

  • Real Estate Investor · Jacksonville, FL · Member since 2012 · 109 posts · 22 votes
    13y

    The way I typically see an u/w look at this income is as follows:

    $5,000 in monthly salary
    $500 car payment
    $1,000 house payment
    Business that loses $6,000/year

    $5,000 * 12 = $60,000 - $6,000 loss for $54,000 in annual income or $4,500/month

    $1,500/$4,500 33% dti

    Doing the other way you would end up with

    $5,000/month income
    $2,000/month liabilities

    $2,000/$5,000 = 40% dti

    Hope that helps. This is generally how I have seen it done but it could be at the underwriter's discretion and they are going to take into account the overall strength of the customer.

  • Rental Property Investor · Irving, TX · Member since 2010 · 107 posts · 34 votes
    13y

    Tim Delp: Thanks. Yes the 1st formula feels more legitimate :).

  • Accountant, Enrolled Agent · Grayslake, IL · Member since 2011 · 5k+ posts · 2k+ votes
    13y

    Tim Delp's forumla is exactly right.

    Paul has it correct in how it appears on your return and is deducted.

    -Steven

  • Chapel Hill, NC · Member since 2013 · 53 posts · 18 votes
    13y

    I just got bit hard by this because I've had a business with a paper loss for the last two years (not real estate). I make plenty on my w-2 yet the business loss has now been subtracted and they will only qualify me for a small loan even though the house has a leased tenant.

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