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1) You did not loose your money. When we invest, we have to wait until the end to claim gain or loss. It is not a one year deal. You may be investing in the next Microsoft or Facebook with 75,000 and you are just waiting to see what will be coming up, especially when it is your own company. The end of your investment event will be when you sell or close your company. On your book, it is company's owner's equity. The company is still there, the equity account is still with the company. A company has a "life" of its own. It does not end or die. It forever exists.
2) Your 90,000 is your self-employment income and should be reported as the income of that year, i.e., 2016.
Fiona Chen, MPA, Ph.D., CPA, ABV, CFF, CITP, IMTA