Due to cash flow issues, a shareholder (actually the President/Director/shareholder) made a short-term no-interest loan to the S-Corp early in the year in order that an outstanding gas tax bill could be paid.  Within three months, the S-Corp repaid the shareholder after additional gas royalty revenues had been received.  Does this even need to be entered and/or addressed in the tax return?  If so, where are the entries made?  Since it was nothing but a journal entry on the company books (money in from the loan proceeds and money out to repay the loan), was it even a tax-related item?