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Friday, January 17, 2025 Live Webcast

Guide to Calculating S Corporation Shareholder Stock and Loan Basis (X1-CSSB-2025-01-WEBNR-17-01)

9:00 AM - 11:00 AM EST
webcast

Vendor Platform

2 CPE Credits in TX

OVERVIEW

This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income.

DESIGNED FOR

Any tax practitioner with S corporations or S corporation shareholders as clients.

BENEFITS

  • Calculate an S corporation shareholder's basis in his or her S corporation shares on Form 7203
  • Understand and apply the S corporation shareholder loan basis rules

HIGHLIGHTS

  • Introduction to Form 7203
  • Introduction to the calculation of stock basis
  • Introduction to the calculation of loan basis
  • Taxable and nontaxable S corporation distributions to shareholders
  • The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses

COURSE LEVEL

Intermediate

PREREQUISITES

Basic understanding of tax rules relating to S corporations and S corporation shareholders

ADVANCE PREPARATION

None

INSTRUCTOR

Michael Tucker

Michael J. Tucker, CPA, Ph.D., J.D., LL.M.

Ph.D., JD, CPA

Professional Education Network

Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy's webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston.

PRICING

$89.00 - Member

$109.00 - Nonmember

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Note: Online pre-registration will close on January 17 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

Surgent

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