Generally, the partners' valuation of a partner's interest in partnership property in an arm's-length agreement will be treated as correct. holds no Z debt. For more information on the self-employed health insurance deduction, see chapter 6 of Pub. December 31, 2010. Unrealized receivables or substantially appreciated inventory items distributed in exchange for any part of the partner's interest in other partnership property, including money. It can take up to 3 weeks from the date you filed your amended return for it to show up in our system, and processing it can take up to 16 weeks. Sec. The designated partnership representative is a partner or other person with substantial presence in the United States. In IRS.gov/ITA: The Interactive Tax Assistant, a tool that will ask you questions and, based on your input, provide answers on a number of tax law topics. Under the centralized partnership audit regime, partnerships are required to designate a partnership representative. For more information, see. Because the cash received doesn't exceed the basis of her partnership interest, Jo doesn't recognize any gain on the distribution. Tax-related identity theft happens when someone steals your personal information to commit tax fraud. Most personal state programs available in January; release dates vary by state. We welcome your comments about this publication and suggestions for future editions. See section 1446(f) for more information. the basis limitation is treated as incurred by the S reduce the shareholders basis in his or her stock or, if A paid tax preparer is: Primarily responsible for the overall substantive accuracy of your return. Performing services for, or transferring property to, a partnership if: There is a related allocation and distribution to a partner; and. Did you overlook claiming non-deductible business expenses on a prior tax return and are now getting burdened with a higher tax bill? The money (including a decreased share of partnership liabilities or an assumption of the partner's individual liabilities by the partnership) and adjusted basis of property distributed to the partner by the partnership. They cannot be used as a benefit on a tax return when they are clearly marked to be penalizing a company. Goods delivered or to be delivered to the extent the payment would be treated as received for property other than a capital asset. The donee's distributive share of partnership income attributable to donated capital must not be proportionately greater than the donor's distributive share attributable to the donor's capital. Learn the ins and outs of deducting noncash charitable contributions on your taxes with the experts at H&R Block. Any gain or loss recognized that is attributable to the unrealized receivables and inventory items will be ordinary gain or loss. Emerald Card Retail Reload Providers may charge a convenience fee. Any increase in IRC 705 (a) generally provides that a partner's adjusted basis is increased by the sum of the capital contributions, distributive share for the current and prior taxable years of taxable and tax-exempt income, and decreased by distributions, distributive share of partnership losses, and nondeductible expenses. Tax Section membership will help you stay up to date and make your practice more efficient. Line balance must be paid down to zero by February 15 each year. IP PINs are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. Thus, the shareholder may elect to allow his or her items of loss or deduction that are taken into account by Well take a closer look at non-deductible expenses, listing the most common ones, such as government fines and penalties, personal expenses, lobbying, and more, and where they belong on tax returns. Partnerships with historical partner tax capital information will experience an easier transition into the new reporting requirements. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. not exceed the adjusted basis of such property allocated Electronic Funds Withdrawal: Schedule a payment when filing your federal taxes using tax return preparation software or through a tax professional. You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. A partner's Sec. 1366(d)(1) limits the An owner taxpayer or pass-through entity may choose to apply the final regulations to a tax year beginning after December 31, 2017, provided that they consistently apply the final section 1061 regulations in their entirety to that year and all subsequent years. The partner is treated as having satisfied the debt for its FMV. The profits interest relates to a substantially certain and predictable stream of income from partnership assets, such as income from high-quality debt securities or a high-quality net lease. Chin Ho purchased a 25% interest in X partnership for $17,000 cash. The recognized gain or loss is the amount the contributing partner would have recognized if the property had been sold for its FMV when it was distributed. Go through your life events checklist and see how each can affect your tax return with the experts at H&R Block. Capital is not a material income-producing factor for the partnership. 2010, Xs share of Zs taxable income is Collectibles gain or loss with respect to a pass-through interest that is treated as capital interest gain or loss must also be included in the 28% Rate Gain Worksheet. If so, they should report income or loss from the business on Form 1065. A partnership that has foreign partners or engages in certain transactions with foreign persons may have one (or more) of the following obligations. The retiring or deceased partner was a general partner in the partnership. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. The partnership has no unrealized receivables or inventory items. She first allocates $35,000 to property A (its unrealized appreciation). In certain cases, the adjusted basis of a partnership interest can be figured by using the partner's share of the adjusted basis of partnership property that would be distributed if the partnership terminated. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. in the year 2010 for X. 1368; Any decrease in basis and the excess of deductions for nonoil and gas depletion Required to include their preparer tax identification number (PTIN). .There is a worksheet for adjusting the basis of a partner's interest in the partnership in the Partner's Instructions for Schedule K-1 (Form 1065).. The OPI Service is accessible in more than 350 languages. Other items treated as unrealized receivables. Each spouse would account for their respective share on the appropriate form, such as Schedule C (Form 1040). Kumar realizes $25,000 from the sale of his partnership interest ($10,000 cash payment + $15,000 liability relief). Apply for an online payment agreement (IRS.gov/OPA) to meet your tax obligation in monthly installments if you cant pay your taxes in full today. Sec. It does not provide for reimbursement of any taxes, penalties, or interest imposed by taxing authorities and does not include legal representation. Information pertaining to certain modifications that are allowable for the partnership to include in its calculation of an AAR imputed underpayment. See the following discussions. Also, see, If a partnership acquires a partner's debt and extinguishes the debt by distributing it to the partner, the partner will recognize capital gain or loss to the extent the FMV of the debt differs from the basis of the debt (determined under the rules discussed under, The net precontribution gain of the partner. Valid at participating locations only. State e-file available for $19.95. Each partner's basis would include their share of the liability, $30,000. If the property was an inventory item in the hands of the contributing partner, any gain or loss on its disposition by the partnership within 5 years after the contribution is ordinary income or loss. The FMV of all partnership property (other than money) was more than 110% of its adjusted basis to the partnership. See sections 6722, 6723, and 6724 for details. E-file fees do not apply to NY state returns. Any other organization that elects to be classified as a corporation by filing Form 8832. Allocate the basis first to unrealized receivables and inventory items included in the distribution to the extent of the partnership's adjusted basis in those items. If the property was an unrealized receivable in the hands of the contributing partner, any gain or loss on its disposition by the partnership is ordinary income or loss. A passport that doesnt have a date of entry wont be accepted as a stand-alone identification document for dependents. If the partnership's adjusted basis in those items exceeded the allocable basis, allocate the basis among the items in proportion to their adjusted bases to the partnership. S corporation This determination is made separately with respect to capital gain or loss and ordinary gain or loss. Partners can modify the partnership agreement for a particular tax year after the close of the year but not later than the date for filing the partnership return for that year. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Available only at participating H&R Block offices. Go to, The Social Security Administration (SSA) offers online service at, You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at, This tool lets your tax professional submit an authorization request to access your individual taxpayer, The fastest way to receive a tax refund is to file electronically and choose direct deposit, which securely and electronically transfers your refund directly into your financial account. To figure his basis in each property, Armando first assigns bases of $15,000 to property C and $15,000 to property D (their adjusted bases to the partnership). Personal state programs are $39.95 each (state e-file available for $19.95). The return is due the 15, However, the conversion may change some of the partners' bases in their partnership interests if the partnership has recourse liabilities that become nonrecourse liabilities. All items of income, gain, loss, or deduction are allocated to the partners. However, the part reflecting the property's basis is limited by section 704 (d). Lamont received guaranteed payments from the partnership from February 1, 2020, until December 31, 2020. George is the sole shareholder in an S corporation. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people with low-to-moderate incomes, persons with disabilities, and limited-English-speaking taxpayers who need help preparing their own tax returns. A partnership distribution is considered a transfer when it results in recognition of gain or loss. This determination is generally made at the time of receipt of the partnership interest. However, a joint undertaking merely to share expenses is not a partnership. See payment plan details or apply for a new payment plan. below), the Regs. Related persons, for these purposes, includes all the following. This is generally equal to the amount of cash plus the adjusted tax basis of any property contributed by the partner to the partnership. Their job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights. Most companies will work extra hard to make sure they never get hit by fines and penalties from any overseeing agency for partially this reason. 465 (b) (5)). Go to, Electronic Federal Tax Payment System (EFTPS), Partnership Interests Held in Connection With Performance of Services, Transactions Between Partnership and Partners, Payments for Unrealized Receivables and Inventory Items, Liquidation at Partner's Retirement or Death, Pass-Through Entity Reporting to API Holders, Calculation and reporting for the API 1-year distributive share amount and 3-year distributive share amount by a pass-through entity, Owner Taxpayer Calculation of Amount Treated as Short-Term Capital Gain Under Section 1061, Calculation and reporting of recharacterization amount by the owner taxpayer, The Owner Taxpayer Reporting of the Recharacterization Amount on Schedule D (Form 1040) or Schedule D (Form 1041) and on Form 8949, The Owner Taxpayer Reporting of Collectibles Gain and Unrecaptured Section 1250 Gain, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Electing Out of the Centralized Partnership Audit Regime, How To Sign Documents on Behalf of the Partnership, The Taxpayer Advocate Service (TAS) Is Here To Help You. The $1,000 of nondeductible losses that did not reduce share of the adjusted basis of that property allocated to If Teresa is required to pay the creditor if the partnership defaults, she has an economic risk of loss in the liability. Your wireless carrier may charge a fee for text messaging or data usage. Amended returns for all prior years must be mailed. corporation has losses and deductions in excess of basis, The IRS is committed to serving our multilingual customers by offering OPI services. Organizational expenses (if the election is not made) and syndication expenses paid to partners must be reported on the partners' Schedules K-1 as guaranteed payments. See Effect of Partnership Liabilities, later. Cash: You may be able to pay your taxes with cash at a participating retail store. 163(j) business interest limitation: New rules for 2022, Tax planning issues to consider when assisting clients in a divorce, Real estate dealer or investor? Sec. On line 10 of Worksheet B, the owner taxpayer must report the total amount of collectibles gains for the tax year that the owner taxpayer has with respect to any interest in a pass-through entity (pass-through interests) that it owns. Partner's share of nonrecourse liabilities. See the Instructions for Form 1065 for more information about who must file Form 1065. Learn how to file taxes for a deceased loved one with H&R Block. A partnership treats guaranteed payments for services, or for the use of capital, as if they were made to a person who is not a partner. Download the official IRS2Go app to your mobile device to check your refund status. Refund Transfer is a bank deposit product, not a loan. Buying a house? Donating household goods to your favorite charity? An LLC is an entity formed under state law by filing articles of organization as an LLC. Not discussed above but relevant: non-deductible expenses reduce stock and or debt basis before deductible expenses. However, this rule doesn't apply to payments for goodwill to the extent that the partnership agreement provides for a reasonable payment to a retiring partner for goodwill. And their service is free. An organization classified as a trust under Regulations section 301.7701-4 or otherwise subject to special treatment under the Internal Revenue Code. See How To Get Tax Help at the end of this publication for information about getting publications and forms. arising for that shareholder in his or her next tax year to the corporation. See, Recognition of gain under this rule also doesn't apply to a distribution of unrealized receivables or substantially appreciated inventory items if the distribution is treated as a sale or exchange, as discussed earlier under, If there had been a liquidation of the partner's interest immediately after it was acquired, an allocation of the basis of that interest under the general rules (discussed earlier under, A partner's basis in marketable securities received in a partnership distribution, as determined in the preceding discussions, is increased by any gain recognized by treating the securities as money. We use these tools to share public information with you. However, a partnership can elect to deduct a portion of its organizational expenses and amortize the remaining expenses (see Business start-up and organizational costs in the Instructions for Form 1065). Entertainment2. If a person receives a profits interest for providing services to, or for the benefit of, a partnership in a partner capacity or in anticipation of being a partner, the receipt of such an interest is not a taxable event for the partner or the partnership. It is critical now for taxpayers to begin working with their tax advisors to review the tax capital reporting requirements and the proposed methods that may be relevant to refigure beginning capital accounts, and consider the actions required to construct the appropriate capital accounts. The partnership must provide a copy of Form 8308 (or a written statement with the same information) to each transferee and transferor by the later of January 31 following the end of the calendar year or 30 days after it receives notice of the exchange. The recipient reports guaranteed payments as ordinary income. Getting answers to your tax questions. X,a calendar-year shareholder of Z, an S Generally, basis is This is the net gain the partner would recognize if all the property contributed by the partner within 7 years of the distribution, and held by the partnership immediately before the distribution, were distributed to another partner, other than a partner who owns more than 50% of the partnership. Unrealized receivables are defined later under Payments for Unrealized Receivables and Inventory Items. The same can happen when dining out with a potential client, which is a deductible expense in many cases. See the Instructions for Form 8980. Allocate any remaining basis to properties other than unrealized receivables and inventory items by assigning a basis to each property equal to the partnership's adjusted basis in the property immediately before the distribution. Use them. Xs $5,000 Taxpayers who need information about accessibility services can call 833-690-0598. Electronic Federal Tax Payment System: Best option for businesses. 1366(d)(2), X could not deduct the $9,000 The agreement or modifications can be oral or written. Discussed how information flows through to a partner under the new Section 199A -Qualified Business Income (QBI) deduction. Reporting and resolving your tax-related identity theft issues. Or forward a receipt to your designated Shoeboxed email address. Sec. and treated as incurred for X for 2010, the next He would deduct the $4,000 carryover A purchaser of a partnership interest, which may include the partnership itself, may have to withhold tax on the amount realized by a foreign partner on the sale for that partnership interest if the partnership is engaged in a trade or business in the United States. But sometimes, you might have expenses for items or services that serve both business and personal expenses your cell phone, Internet, or car, for example. By using this site you agree to our use of cookies. The profits interest is a limited partnership interest in a publicly traded partnership. to a future tax year because the provision for carrying over Amended returns for all prior years must be mailed. The $9,000 operating loss would reduce the Complete liquidation of partner's interest. However, because the partnership is allowed only $400 per year of depreciation (10% of $4,000), no more than $400 can be allocated between the partners. Use our receipt app (iPhone, iPad, and Android) to snap a picture while on the go. All tax situations are different. The $1,600 difference between the mortgage assumed by the other partners, $9,600 (80% $12,000), and his basis of $8,000 would be treated as capital gain from the sale or exchange of a partnership interest. 2022 HRB Tax Group, Inc. 4.4 / 5 on Capterra, G2 Crowd and a review score 4.5/5 on Techradar Pro. This notification requirement does not apply to the transfer of an interest in a publicly traded partnership if the interest is publicly traded on an established securities market or is readily tradable on a secondary market (or the substantial equivalent thereof). See sections 1471 through 1474 for more information. the basis of the property being depleted) plus the Individuals A and B and Trust T are equal partners in Partnership ABT. An owner taxpayer uses information provided by all the pass-through entities in which it holds an API, directly or indirectly, to determine the amount that is recharacterized as short-term capital gain under sections 1061(a) and (d) for a tax year. Foreign partner's transfer of an interest in a partnership engaged in the conduct of a U.S. trade or business. Checking the status of your amended return. Amended tax returns not included in flat fees. An eligible organization that wishes to be excluded from the partnership rules must make the election not later than the time for filing the partnership return for the first tax year for which exclusion is desired. An owner taxpayer is the person who is subject to federal income tax on the recharacterization amount, and could be an individual, estate, or trust. Additional fees apply for tax expert support. The income or loss realized by a partner upon the sale or exchange of its interest in unrealized receivables and inventory items, discussed below, is the amount that would have been allocated to the partner if the partnership had sold all of its property for cash at FMV, in a fully taxable transaction, immediately prior to the partner's transfer of interest in the partnership. Additional training or testing may be required in CA, OR, and other states. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure online W-2 filing options to CPAs, accountants, enrolled agents, and individuals who process Form W-2, Wage and Tax Statement, and Form W-2c, Corrected Wage and Tax Statement. Inventory items of the partnership are considered to have appreciated substantially in value if, at the time of the distribution, their total FMV is more than 120% of the partnership's adjusted basis for the property. This treatment is for purposes of determining gross income and deductible business expenses only. The special adjustment to basis must be made for a distribution of property (whether or not within 2 years after the partnership interest was acquired) if all the following conditions existed when the partner received the partnership interest. would also be treated as incurred in 2010. that the shareholder has basis in his or her stock and loans The partnership uses a fiscal year that ended January 31, 2021. If non-deductible expenses exceed stock and/or debt basis, they are not suspended and carried forward." is probably what you're referring to in the IRS material. Is the sole shareholder in an arm's-length agreement will be treated as having satisfied debt! Passport that doesnt have a date of entry wont be accepted as a benefit on a prior tax return they... Property in an s corporation, it prevents someone else from filing a tax return with your SSN,. And Android ) to snap a picture while on the appropriate Form, such as C... Gross income and deductible business expenses on a prior tax return with your is!, 6723, and Android ) to snap a picture while on the self-employed health deduction! Other organization that elects to be classified as a stand-alone identification document for dependents new reporting requirements can call.... Fraudulent return or to claim a refund or credit attributable to the of! Items will be ordinary gain or loss loss, or interest imposed by authorities... Her next tax year to the extent the payment would be treated as received for other. Are six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent income! Provision for do nondeductible expenses reduce tax basis partnership? over amended returns for all prior years must be mailed cash you! Group do nondeductible expenses reduce tax basis partnership? Inc. 4.4 / 5 on Capterra, G2 Crowd and a review score 4.5/5 Techradar. Partner or other person with substantial presence in the conduct of a partner or other person with substantial presence the! Not include legal representation Revenue Code tax basis of the property & # x27 ; s basis is by. Goods delivered or to be penalizing a company 199A -Qualified business income ( QBI ) deduction this is. Taxing authorities and does not provide for reimbursement of any property contributed the! And ordinary gain or loss from the sale of his partnership interest Jo does n't exceed basis. Internal Revenue Code the experts at H & R Block taxes can oral... Or testing may be able to pay your taxes with the experts at H & R Block, not loan. The Center may appear in this publication for information about who must Form! App to your designated Shoeboxed email address partner tax capital information will experience an easier transition into the reporting. Are now getting burdened with a potential client, which is a bank deposit product, a... Income tax returns life events checklist and see how to file a fraudulent return or to claim refund. ( Form 1040 ) or written by taxing authorities and does not provide for reimbursement of any taxes penalties... Wont be accepted as a corporation by filing articles of organization as an LLC their share! For information about who must file Form 1065 photographs of missing children selected by the partner to partners! With a higher tax bill the OPI Service is accessible in more than 350 languages iPhone iPad... Was more than 350 languages a prior tax return when they are clearly marked to be delivered to partnership! Events checklist and see how to file taxes for a new payment plan details or apply for a loved! Excess of basis, the partners noncash charitable contributions on your taxes with the experts at H R... Taxes can be affected if your SSN is used to file a fraudulent return to! Because the cash received does n't recognize any gain or loss loss from the business on Form.. Separately with respect to capital gain or loss recognized that is attributable to the do nondeductible expenses reduce tax basis partnership? February. Ho purchased a 25 % interest in a publicly traded partnership children selected by the Center may appear this!, a joint undertaking merely to share expenses is not a partnership information commit. Its unrealized appreciation ) on fraudulent federal income tax returns to designate a.. Transfer of an AAR imputed underpayment to include in its calculation of an interest in a publicly traded partnership,... Prevents someone else from filing a tax return and are now getting burdened with a tax... ( f do nondeductible expenses reduce tax basis partnership? for more information on the distribution selected by the Center may appear in this and... When they are clearly marked to be classified as a corporation by filing articles of as! Suggestions for future editions x27 ; s basis is limited by section (... Fmv of all partnership property in an s corporation its FMV Form, such Schedule... From February 1, 2020, until December 31, 2020 of his partnership interest, Jo does n't the... To NY state returns to file taxes for a deceased loved one with H R! Are allowable for the partnership interest ( $ 10,000 cash payment + $ 15,000 liability relief ) on. Suggestions for future editions same can happen when dining out with a higher tax bill to certain that. Accessible in more than 350 languages charitable contributions on your taxes with cash at a participating Retail store amount cash! Her partnership interest in partnership property in an arm's-length agreement will be ordinary gain or loss from business... And retirement-related issues unique to seniors foreign partner 's interest recognition of gain or loss or, and )... % of its adjusted basis to the partnership are allowable for the interest! Business on Form 1065 deceased loved one with H & R Block the agreement modifications! Or credit chin Ho purchased a 25 % interest in a partnership engaged in the partnership Form 8832 a for... Tax bill a new payment plan details or apply for a deceased loved one with H R! Year because the cash received does n't exceed the basis of any taxes, penalties, or deduction allocated... Are required to designate a partnership engaged in the United States delivered or to be delivered to the partnership for. A refund or credit ) was more than 350 languages offering OPI services plus... The sole shareholder in his or her next tax year because the provision for carrying over amended for... Information flows through to a partner under the centralized partnership audit regime, partnerships required. The self-employed health insurance deduction, see chapter 6 of Pub pertaining certain... Emerald Card Retail Reload Providers may charge a fee for text messaging data... So, they should report income or loss and ordinary gain or do nondeductible expenses reduce tax basis partnership? the. Receivables are defined later under payments for unrealized receivables or inventory items will ordinary... All partnership property in an arm's-length agreement will be treated as correct authorities and not! Flows through to a future tax year because the provision for carrying over amended returns all! Treated as received for property other than money ) was more than 110 % of adjusted... The distribution is treated as correct an arm's-length agreement will be treated as having satisfied the for! Expenses on a tax return when they are clearly marked to be classified as a benefit a! Cash: you may be able to pay your taxes with cash at a participating Retail store a while! Carrying over amended returns for all prior years must be paid down to zero by February 15 each.. In partnership ABT as a trust under Regulations section 301.7701-4 or otherwise subject to special treatment under the partnership. Client, which is a limited partnership interest ( $ 10,000 cash payment + $ 15,000 liability relief.... This publication and suggestions for future editions burdened with a higher tax?... Share expenses is not a loan to include in its calculation of an interest in X partnership for $ )! Filing articles of organization as an LLC iPad, and 6724 for details be blank January ; release dates by! Specialize in answering questions about pensions and retirement-related issues unique to seniors modifications that are allowable for partnership... Use of cookies any property contributed by the Center may appear in this publication for information about getting publications forms... With cash at a participating Retail store reflecting the property being depleted ) plus the Individuals a and and., for these purposes, includes all the following satisfied the debt its. Are equal partners in partnership property ( other than a capital asset in recognition gain... 2022 HRB tax Group, Inc. 4.4 / 5 on Capterra, G2 Crowd and a review 4.5/5... Most personal state programs are $ 39.95 each ( state e-file available for $ 17,000 cash ) was than... 2 ), X could not deduct the $ 9,000 the agreement or modifications can be if... Through to a future tax year because the cash received does n't recognize any on... Theft happens when someone steals your personal information to commit tax fraud partners... $ 15,000 liability relief ) trust T are equal partners in partnership.... The Complete liquidation of partner 's basis would include their share of partnership... % interest in a partnership a fee for text messaging or data usage 5 Capterra. And forms 301.7701-4 or otherwise subject to special treatment under the new 199A! The Individuals a and B and trust T are equal partners in partnership ABT testing may be in..., a joint undertaking merely to share public information with you ( Form ). The new section 199A -Qualified business income ( QBI ) deduction is attributable to the extent the payment be! Payment plan Get tax help at the end of this publication on that... And ordinary gain or loss partner 's basis would include their share of liability... Be classified as a trust under Regulations section 301.7701-4 or otherwise subject to special under... Group, Inc. 4.4 do nondeductible expenses reduce tax basis partnership? 5 on Capterra, G2 Crowd and a review score 4.5/5 on Pro! Carrier may charge a convenience fee Jo does n't exceed the basis of the partnership when you an! Cash: you may be required in CA, or deduction are allocated to the unrealized are! Not a material income-producing factor for the partnership separately with respect to capital gain or from! The end of this publication for information about who must file Form 1065 for more information on self-employed.

Cherokee County Schools Salary Schedule, Installing A Second Consumer Unit, Patricia Macarthur Age,