Hello and welcome. Thank you for providing an opportunity to assist you.
From what I understand from your question, it is just the "shareholding" pattern that has changed in your S Corp. There has been NO buyback or return of capital. All that has happened is a transaction between two shareholders, i.e. your mother and your wife.
As I understand, this being a transaction between two shareholder and NOT between a shareholder and the S Corp, there is NO CHANGE in the capital structure. So, once the $392,000 that were infused will CONTINUE to remain in the S Corp.
So, as my understanding of your situation goes, there will be NO Change in the additional paid in capital and it will continue to show up on the balance sheet. The holding has changed NOT the capital.
I am sure this would help.
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