ROFL  that someone thinks there is a little man with a green eyeshade at IRS who is comparing balance sheets from one year to the next to spot inconsistencies in Mom-and-Pop businesses.  But first, how do you know it is capital contribution and not a loan?  Was there a corporate resolution, indicating that was the decision?  Have you asked why it was called a loan last year?  Do you know why it is usually better to call something a loan rather than capital contribution, up to the point where you don't get questioned about inadequate capital?