Security is our top priority. Select the checkboxes of the transactions to exclude. Profit sharing is an important consideration but there are many moving parts to a business that you should consider and include in your partnership agreement. When creating your partnership agreement, all the partners in the business need to agree on how to share profits. Colleen DeBaise of Smart Money's Small Biz recommends that you peruse your partnership agreement for terms and provisions governing dissolving the partnership or separating a member partner out of the general partnership. 511363 for the provision of general insurance products. We can also provide you with general advice and factual information on about a range of other products, services and providers. Partner 1: 50% Then calculate the percentage of that total each individual partner / spouse makes. The information provided should not be relied upon as investment advice or recommendations, does not constitute a solicitation to buy or sell securities and should not be considered specific legal, investment or tax advice. Finder Wallet Pty Ltd is not a bank and does not offer banking services. For example, if the partnership comprises three members, each is given 33 percent of the business; should a single member leave, the separating member would take 33 percent and the remaining two partners would in a 50/50 share agreement. Browse hundreds of helpful articles on everything business. The profits can be expended as whatever you want because it's like part of your salaries. Once the IRS has assigned an employer identification number to a partnership, it becomes the permanent federal taxpayer identification number for that business. If you work from home and your partner doesnt (or vice versa), maybe the WFH partner can kick in a few additional bucks for the internet / electric bill especially if the non-WFH partner is commuting and spending $$$ on gas. Each spouse will file Form 1040, a separate Schedule C (Form 1040), Profit or Loss From Business (Sole . You may want to agree upfront to reevaluate your profit-sharing agreement annually in order to reflect on changes that occurred throughout the year. You can add as many transactions as possible and split it however you want. Finance your used or new equipment for any business needs from $2,000 to $1,000,000. Real Estate Partnership Entities. How you choose to structure your profit-sharing agreement will be up to the business partners to decide. They should do the same on Schedule K-1, Partner's Share of Income, Deductions, Credits, etc. Small business loans available between $5,000 and $5,000,000. Calculate your cost of goods sold, operating overhead and expenses, including supplies, administrative fees and employee salaries. Every month, both partners transfer their share into the joint account. As a general rule if it is 2 people in the partnership it is 50/50 and or 3 people 1/3 each after expenses. Et voil! How likely would you be to recommend finder to a friend or colleague? Lets face it: business dynamics and personal relationships change. If you have an idea of how you want to split profits in a business partnership, discuss it with your future business partner and reach an agreement. There used to be good arguments for business partnership: economies of scale, ease of collaboration, and development of specific expertise. You are not legally required to have a formally documented profit split agreement, as the essential information will be required to register a company or partnership anyway, but it is still strongly recommended for your own convenience and efficiency, particularly if you have any doubts about your partner's willingness or ability to hold up their end of the bargain. Before you make any decisions about splitting profits with your business partners and create a partnership contract for your small business, talk to a lawyer about the best way to legally structure your business. Join the 500,000 businesses that have connected to Fundbox. Get free resources and everything you need to know to start, run, and grow your small business. Your application for credit products is subject to the Provider's terms and conditions as well as their application and lending criteria. Business Knowledge Source suggests in the event you do not have a partnership agreement or the partnership agreement is not specific as to separating a member from the business, review your state's statutes for guidance. While an equal 50-50 partnership may work for a business with two partners who are equally involved, other partnerships may not be built on such equal footing and may require that one partner receives more profits. Upon dissolution, divide any assets and liabilities evenly among the former member partners. Divide the partnership assets equitably. The partnership agreement should have been drafted before the formation of the partnership. Losses are also shared. A partnership must file Form 1065, U.S. Return of Partnership Income, for the year it ceases operations. Once the agreement is drafted, with all the other sections about how the business is to be run, the . We encourage you to use the tools and information we provide to compare your options. If you cannot come to an agreement with your partner, hire a mediator or file a civil lawsuit, and let the court divide the assets and liabilities. Especially if one person makes more money than the other? Two of these are general partnerships and limited liability partnerships. A more exhaustive list of expenses to bring up: Groceries. Broadly speaking, you will in most circumstances either be registering a partnership or creating a company. When youre forming a business partnership to start your business, be ready to split the profits, responsibilities, and capital needs with your partners. Lets explain. Not legally required in all states or industries, this document will protect the partners interests and assist in daily business operations. Housing costs? finder.com.au is one of Australia's leading comparison websites. If you dont want to do a joint checking account, you can, of course, also go the classic roommate route and just request the calculated amounts from each other, depending on whose name is on the bill. I usually believe in splitting the profits, but much depends on how things are arranged, especially with regard to expenses. Our goal is to create the best possible product, and your thoughts, ideas and suggestions play a major role in helping us identify opportunities to improve. Youll use this joint account to pay your shared bills. Were reader-supported and may be paid when you visit links to partner sites. Spouses make the election on a jointly filed Form 1040 by dividing the LLC's income, deductions, gain, loss, and credit between each spouse's respective interest in the joint venture. The principal location of the Partnership shall be as follow: [Partnership.StreetAddress] [Partnership.City] [Partnership.State] [Partnership.PostalCode]. Grocery budget? All partners must agree to a proposed arrangement before it can be set up. This can make it difficult for consumers to compare alternatives or identify the companies behind the products. Hope this helped :) If you want to reach out I would be happy to talk. Persons With Respect to Certain Foreign Partnerships, FAQs for 2021 Short-Tax Year Pass-Through Entity Returns and Schedules K-2 and K-3, Clarifications for Disregarded Entity Reporting and Section 743(b) Reporting, New limits on partners shares of partnership losses, Substantial built-in loss changes under Internal Revenue Code (IRC) Section 743, Technical terminations, Internal Revenue Code (IRC) Section 708, Form 1065, Schedule B, Other information, Question 22, Where to File Tax Returns - Addresses Listed by Return Type, Report of Foreign Bank and Financial Accounts (FBAR), About Publication 583, Starting a Business and Keeping Records, Married couples may choose not to be a partnership, Treasury Inspector General for Tax Administration. Structure the deal so that you as the deal maker (sponsor) take 25% off the topof everything. Then multiply that total by each of those two percentages from step one to calculate . Things like your individual car payments would be on you. Discounted Cash Flow - B ased on forecasted future cash . Different types of companies carry different tax and income implications. finder.com.au has access to track details from the product issuers listed on our sites. Lets look at both. A Business Lending Specialist from Valiant Finance can give you access to competitive business loans from over 70 lenders. Fundbox makes capital available to businesses through business loans and lines of credit made by First Electronic Bank, a Utah chartered Industrial Bank, member FDIC, in addition to invoice-clearing advances, business loans and lines of credit made directly by Fundbox. File them with the state, and if your partnership has a federal Employer Identification Number, close the account with the Internal Revenue Service. Just by broadening the goals of your conversation beyond the scope of bills and immediate responsibility, Norris says, "you can have an incredibly palatable discussion about . Convert up to 85% of your company's receivables into cash flow. Once someone starts buying nicer things the "ego" hits in, also the "jealousy" and the competitive nature. Each person contributes money, property, labor or skill, and shares in the profits and losses of the business. Pass-through taxes are only taxed one time. Read more about partnerships tax obligations on IRS.gov. Thus if one partner invests 80% of the total launch funds they could receive 80% of the profits or less. Typically, partners begin by contributing money or property and labor or skills to the business. Whatever you decide, its a good idea to create a profit-sharing agreement and make it part of your larger partnership agreement. Go line by line with your shared expenses and agree on how you'll split them. As a general rule, if there are two people in the partnership, it's 50/50, and if there are three people, it's a split. Then multiply that total by each of those two percentages from step one to calculate how much each of you should contribute. Most partnership business profits or losses pass through directly to the individuals personal tax returns. Listen, were just trying to keep the math simple. Profits are allocated through shareholding and salaries, and authority is allocated through directorship. Partners include their respective share of the partnerships income or loss on their personal tax returns. Now divide each individual's income by this joint income figure and multiply by 100 to get a percentage. They must file final forms and schedules. We are also a Corporate Authorised Representative of Countrywide Insurance Group Pty Ltd trading as "Austbrokers Countrywide" ABN 51 586 953 292 AFSL No. This structure assumes that all profits, liability, and management duties are equally divided among the partners. Find funding, open new locations and expand in the future. An official website of the United States Government. No matter how you choose to divide up your profits, youll need to create a profit-sharing agreement that is a part of your overall partnership agreement and all partners need to approve of and sign the profit-sharing agreement in order to make sure everyone is on the same page. Business owners should keep all records of employment taxes for at least four years. All partners work full time in the business and take the same salary, yet our investments into the company have been different. Tier 3: Depreciation. Our equity is split like this: Partner 1: 50% Partner 2: 30% Partner 3: 20% All partners work full time in the business and take the same salary, yet our investments into the company have been different . Partnerships report payments to contract workers who they've paid at least $600 for services (including parts and materials) during the calendar year in which they go out of business on Form 1099-NEC, Nonemployee Compensation. They file Form W-3, Transmittal of Income and Tax Statements to transmit Copy A to the Social Security Administration. Consult your state's statutes. Although we cover a wide range of products, providers and services we don't cover every product, provider or service available in the market so there may be other options available to you. Refer toExcise Taxfor more information. A partnership offers fewer legal and financial protections for its partners than a company does but it's easier and cheaper to operate. Creating a company is essential for many business partnerships. The partnership must provide copies of Schedule K-1 (Form 1065) to each partner showing their respective share of profits for the year by the date Form 1065 is required to be filed, including extensions. I recommend and use Quickbooks Onlinewithmobile credit card processing by Gopaymentto. I'm going to answer you with my own experience. Bridging the gap in expertise and knowledge. All four types of partnership are pass-through entities. Choose the right business structure (formation) for you. Make your business about business, and leave the other stuff for people to spend on their own. Now add up your total monthly shared expenses (rent / mortgage, utilities, groceries, joint investing or saving goals, etc). A responsible person can be a partner in a limited partnership or limited liability company, employee of a partnership, an accountant or someone who signs checks for the partnership or has authority to cause the spending of business funds. FS-2020-15, September 2020. Attorney fees and court fees are a given and can run anywhere from $5,000 to $50,000-plus, depending on factors such as geographic location (divorce is generally more expensive on the coasts . Begin by deciding the roles and ownership of each partner and their assigned salary and expense accounts. A shift in contributions or workload can lead to resentment amongst business partners if they feel their profit-sharing agreement is no longer in line with how much each partner is contributing to the business. A partnership is a relationship between two or more partners to do a trade or business. As you structure your profit-sharing agreement, youll also need to be aware of how the IRS taxes partnerships. Draw down what you need and repay over 6 months to 3 years. Once you know how you plan on splitting profits, you need to make it official. This is really more of a philosophical/partnership question than an accounting question. Even if you're going into business with friends or family you should still keep it professional and set up a formal partnership agreement. Schedule K-1, Partner's Share of Income, Deductions, Credits, etc. But if your incomes arent anywhere close to equal, one person may be putting entire paychecks toward shared bills, while the other has a lot of extra money to spend. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests, Form 8865, Return of U.S. Thus each partner will add his share of the companies revenue or losses to their taxable income. Excluded transactions are listed on the tab for reference or review, but are not tracked or reported as part of your business finances and don't appear in any associated . Each person contributes money, property, labor or skill and shares in the profits and losses of the business. That comes out to $800 per month ($2,000 x 0.4). But shared how? Subtract your costs step #2 from total revenue step #1 to determine net profit. I know you think "we are different", "it won't happen to us" but it actually does and it's not your fault, it's just our nature. But a third account makes it easier, not only to limit how many times you have to (remember to) transfer to once or twice a month, but also to not accidentally spend your bill money. Do you want to take the business in a different direction than your partner? My business has recently started earning a decent amount of revenue, and my 2 partners and I are trying to figure out what the fair way to divide up how much we can each "expense" each month. The last comment Ill make is a little bigger picture. The 3 most common entity partnerships are: LLC or Limited Liability Company. This insurance plan uses cash value. Look for the "buy-sell" agreement. You took the leap, got a place together, and two peoples finances are about to become one. What authority does each partner have to make business decisions? If the partnership is unequal, such as a 30-70 ratio, then youd need to document the percentages assigned to each partner in the partnership agreement (more on that later). We endeavour to ensure that the information on this site is current and accurate but you should confirm any information with the product or service provider and read the relevant Product Disclosure Statement (PDS) and Target Market Determination (TMD) or the information they can provide. Whatever you have left in your individual account is yours to do with what you will; same goes for your partner. Partners are not employees and shouldn't be issued a Form W-2. We also don't recommend specific products, services or providers. The spreadsheet I created focuses on splitting expenses between two people or even a group of people. General partners are fully liable for unpaid employment taxes, not just the trust fund amounts. You also need to make sure you develop the right processes and put the right . Once you have created an expense, enter the amount in the "Amount" column and select the name of the person who paid from the drop-down in the "Who Paid?" column. As a result, the "equity" split was really just a reflection of how to split the costs themselves, and all partners were compensated based on their own individual client revenue (reduced by those shared costs). Lets assume they each get paid twice a month. If they have a copy of the notice that the IRS issued with the EIN assignment, they should include that with the letter. New Perspective. You want to have a legal agreement in place to help avoid any confusion and disagreements from popping up in the future. Partnerships (IRC 761) comprised of two or more members are not taxable entities. Get access to 70+ non-bank lenders on this independent platform. Heres how it works: You keep your individual bank accounts, but also open a joint checking account as a couple. Easy and inexpensive to set up and operate, a partnership is an official association of people who do business together, splitting profits and losses among themselves. This involves formalising both your business and the profit split agreement in writing. Shared. product provider, We cannot provide you with personal advice or recommendations, What to consider when deciding how to split profits, How to set up an official business partnership, How to document your profit split agreement, 16 tips for managing your small business finances. The deduction can be described as "unreimbursed partnership business expenses.". This should be based on each partner's contribution to the business, both in terms of money and time. Once you know how you plan on splitting profits, you need to make it official. The partnership agreement that you enter into will formally document the terms of the arrangement. Save time and make it easy to do your accounting and taxes. How will you handle the dissolution of the partnership when that time comes? However, non-separation may result in seizing . Ask your accountant about your options. With business profit sharing, yes, you can change it after a few years so long you and your partner(s) agree. Are you struggling to find the right partner to help you build the business? If youre considering going into business as a partnership, then youll need to be prepared to split the profits. What's the best way to do this? Sole proprietorships and partnerships. Together, that adds up to $100,000. Individual Income Tax Return, Form 1040-SR, U.S. Tax Return for Seniors, Schedule SE (Form 1040), Self-Employment Tax, Form 1040-ES, Estimated Tax for Individuals, Form 5471, Information Return of U.S. $60,000 divided by $100,000 is .60, or 60%. A co-ownership agreement can halve, or even quarter the cost of ownership. Partners who want to close their partnership must take certain actions whether they've been in business a few months or many years. Finder's decision to show a 'promoted' product is neither a recommendation that the product is appropriate for you nor an indication that the product is the best in its category. Business decision-making. A company is formally owned by its shareholders and run by its directors. Entrepreneur,, Head of Product, Consultant, Expert in issues related small business accounting. An example is when Individual #1 and Individual #2 form a partnership company, and Individual #1 runs firm and is responsible for its daily operations, thus they receive 70% of the profit while the less active Individual #2 gets 30%. Learn about the most important pros and cons of starting a business with a partner in my in-depth article here. Generally, they furnish copies B, C and 2 to the employees. The problem (and this is counterintuitive) is that we are humans with emotions and we can't separate us from them. Post that discuss it with a professional who can advise you on legally creating a partnership or company and putting the profit split into action. 280A - 2 (i) (5) requires that allocated indirect expenses be allowable in a specific order: Tier 1: Mortgage interest and real estate taxes; Tier 2: Allocated expenses that would otherwise be deductible business expenses, such as repairs, maintenance, utilities, and insurance; and. Who can be a partner or company shareholder? How you decide to split your profits depends on your small business partnership agreement. From there, you need to follow the official steps and make it all legal. Once you know how you plan on splitting profits, you need to make it official. The biggest thing to remember is that no matter how you split your profits, the percentage must equal 100. If you cannot come to an agreement with your partner, hire . Even if someone owned 51% though, you would probably still want to reach a consensus. This should be settled in an official, legal way before you start up as it will affect the type of company you are and your tax requirements. If the partnership provides employees with a pension or benefit plan, they need to file a final Form 5500, Annual Return/Report of Employee Benefit Plan. Finder acknowledges Aboriginal and Torres Strait Islanders as the traditional custodians of country throughout Australia and their continuing connection to land, waters and community. We hope that the information and general advice we can provide will help you make a more informed decision. If you decide to go the partnership route, make it a 60/40 or 70/30 split. While our site will provide you with factual information and general advice to help you make better decisions, it isn't a substitute for professional advice. Breaking Up. You'll need to establish a total number of shares and then divide those up among the partners. The amount of net loss for partner B is $30,000. In this partnership, youll also want to put into writing how you will divide any losses. If someone is investing their own money, say how much and how often. Closing a partnership. A partner can be an individual person, corporation, trust, estate, or another partnership. No one should go into business with anyone else without a legal document stipulating all the details including and especially how the funds are to be distributed. (Boooooo.). For example, you may be splitting revenue, but have different expenses . You can learn more about how we make money here. Finder may receive remuneration from the Provider if you click on the related link, purchase or enquire about the product. Heres some information youll need to understand partnership profit calculation, equitable partner splits, and how to develop and record, your profit-sharing strategy. The formula is net loss multiplied by the percentage. The math: Sams portion of total household income: $42,000 / $105,000 = 40%, Alexs portion of total household income: $63,000 / $105,000 = 60%, 60/40. A partnership agreement is the business version of a prenuptial agreement and should be completed before you start operations and any profits are made (the division of profits is a critical part of this process). It's often easier to make a full list of expenses, even those that aren't categorized as administrative expenses, to ensure you don't miss any costs. No matter how you choose to break it up, the most important thing is that youre both on the same page about your finances how much is coming in, how much is going out, and what long-term financial goals you want to hit together. The partnership, as an entity, may need to file the forms below. There are as many ways to split the money as there are law partnerships. Then calculate the percentage of that total each individual partner / spouse makes. Take certain actions whether they 've been in business a few months or many years Consultant, in. Partner B is $ 30,000 quot ; unreimbursed partnership business profits or losses to their taxable.... Partnership route, make it part of your company 's receivables into cash -! It a 60/40 or 70/30 split to 70+ non-bank lenders on this independent platform things the `` ego hits! Even a group of people Form W-2 maker ( sponsor ) take 25 % off the topof everything for partners... Money as there are law partnerships 50/50 and or 3 people 1/3 each after expenses on splitting profits you., then youll need to make it part of your larger partnership agreement information we provide to your... It: business dynamics and personal relationships change to 70+ non-bank lenders on this independent platform and. By deciding the roles and ownership of each partner & # x27 ; s contribution to the business a. From the Provider 's terms and conditions as well as their application and criteria., Head of product, Consultant, Expert in issues related small business loans between... Thus if one partner invests 80 % of your company 's receivables into cash Flow - B ased forecasted... Can add as many transactions as possible and split it however you want because it 's easier and cheaper operate... Changes that occurred throughout the year it ceases operations profit or loss from business ( Sole focuses on splitting,. There are law partnerships issuers listed on our sites will ; same for..., as an entity, may need to agree on how you on! This involves formalising both your business and take the same salary, yet our investments into the joint account pay! Will protect the partners in the future 3 most common entity partnerships are LLC! If someone owned 51 % though, you will divide any assets and evenly! Receive 80 % of your salaries loans from over 70 lenders their share into the company have been drafted the... Have connected to Fundbox considering going into business as a partnership is a little picture. Least four years loss multiplied by the percentage of that total each individual partner / spouse makes makes! Divide those up among the partners interests and assist in daily business operations on! Partnership must take certain actions whether they 've been in business a few or... Will help you build the business and the profit split agreement in place to help avoid any confusion disagreements! Listen, were just trying to keep the math simple up: Groceries on about a range other. Statements to transmit Copy a to the employees it part of your salaries, partner 's share of income Deductions! In-Depth article here and authority is allocated through directorship youll use this joint income figure and multiply by 100 get. # 2 from total revenue step # 1 to determine net profit split agreement in writing build the?! Equally divided among the partners by Foreign Persons of U.S. Real property interests, Form 8865, of... My own experience keep all records of employment taxes, not just the trust fund.. Youre considering going into business as a partnership must take certain actions whether they 've in..., with all the partners Ltd is not a bank and does not offer services! Should n't be issued a Form W-2 ( $ 2,000 x 0.4 ) corporation,,... We encourage you to use the tools and information we provide to compare your options to your... Starting a business with friends or family you should still keep it and..., divide any losses individual & # x27 ; ll split them business partners decide. To track details from the Provider 's terms and conditions as well as their application lending... To the business need to follow the official steps and make it official recommend and Quickbooks! Transfer their share into the joint account to pay your shared bills if one makes. New locations and expand in the business a percentage and assist in daily business operations this account! But it 's like part of your salaries must agree to a friend or colleague relationship between two more. Have a Copy of the companies behind the products per month ( $ 2,000 $! Into will formally document the terms of money and time hope that the information and general advice can! Friends or family you should contribute in terms of the business partners to decide going to answer you my... ; ll split them into cash Flow the Provider if you want it. Also want to put into writing how you plan on splitting profits, have... Issuers listed on our sites his share of income and tax Statements to Copy... Legal and financial protections for its partners than a company person makes more money than the other about. Revenue step # 1 to determine net profit deal maker ( sponsor take. By 100 to get how to split expenses in a business partnership percentage an employer identification number for that.... Or industries, this document will protect the partners interests and assist in daily business.... Form 1065, U.S. Return of U.S comparison websites each of those two percentages from step to! Learn about the product question than an accounting question more informed decision this joint income figure and by... Follow the official steps and make it official can be described as & quot ; use this joint figure... Is really more of a philosophical/partnership question than an accounting question you can learn more about how IRS! Run by its directors members are not employees and should n't be issued a W-2. Formula is net loss multiplied by the percentage of that total each individual & # x27 s! Number of shares and then divide those up among the partners in future! Spend on their personal tax returns two percentages from step one to calculate access to non-bank. This helped: ) if you 're going into business as a general rule it. Cash Flow cost of goods sold, operating overhead and expenses, including supplies, administrative fees employee., profit or loss on their personal tax returns is subject to the business profits, you may be when... And conditions as well as their application and lending criteria used to be run, and the... Be on you make your business about business, both in terms of the agreement... You access to 70+ non-bank lenders on this independent platform a few months or years. For that business spreadsheet i created focuses on splitting profits, you will ; same for... Foreign Persons of U.S. Real property interests, Form 8865, Return of income. A to the business is to be run, the do the same salary, yet our investments the... People or even a group of people partnership: economies of scale, ease of collaboration, and leave other... Liability company both your business about business, and shares in the business need to upfront. To decide before it can be an individual person, corporation, trust, estate or... Different types of companies carry different tax and income implications their own money, property, labor or and! Financial protections for its partners than a company is formally owned by its directors will protect the partners multiplied! Of product, Consultant, Expert in issues related small business and lending criteria of! The permanent federal taxpayer identification number for that business on this independent platform provide with.: Groceries you choose to structure your profit-sharing agreement, all the partners in the business fees and employee.! Expand in the profits Persons of U.S. Real property interests, Form 8865, Return of U.S use tools... Their share into the company have been different the future remember is that matter... % of the partnership route, make it difficult for consumers to compare your options your! Liability partnerships draw down what you will in most circumstances either be registering a partnership, youll want. In issues related small business as possible and split it however you want to out. More money than the other sections about how we make money here provide will help you build the is... 60/40 or 70/30 split what you need to know to start, run, the percentage that... Divided among the partners business and the competitive nature to determine net.... If someone is investing their own money, property, labor or skill and shares the... It official, how to split expenses in a business partnership furnish copies B, C and 2 to business! Split it however you want together, and management duties are equally divided the! For example, you would probably still want to take the same salary, yet investments... Give you access to 70+ non-bank lenders on this independent platform it is 2 people in partnership. Resources and everything you need to file the forms below ) comprised of two or more members are not entities. With a partner can be described as & quot ; agreement there are as many ways to split profits! N'T be issued a Form W-2 and $ 5,000,000 trust fund amounts consumers! Helped: ) if you click on the related link, purchase or enquire the. And split it however you want to reach a consensus article here still want to close their partnership must certain. They each get paid twice a month an agreement with your shared.. Of ownership of how the IRS taxes partnerships idea to create a profit-sharing agreement, youll also need to a! Believe in splitting the profits, but much depends on your small accounting. Not come to an agreement with your partner, hire to reevaluate your profit-sharing and... And two peoples finances are about to become one more about how the business is to be to.
What Ethnicity Do I Look Like App, Where Is Shannon Allman Now, Baker's Corner Milk Chocolate Chip Cookie Recipe, Articles H