This program addresses the critical issues and special opportunities facing S-corporations, with a focus on reporting shareholder basis and distributions.
DESIGNED FOR
Experienced practitioners with S-corporation clients and members in industry working for an S-corporation
BENEFITS
- Apply the latest tax rules and regulations of S-corporations
- Identify shareholder basis and how to report it
- Distinguish and define complex S-corporation issues
HIGHLIGHTS
- Recent tax legislation, rules, and developments impacting S-corporations
- S corporation shareholder basis in stock and debt
- Schedules K-2 and K-3 reporting
- Basis of indebtedness
- S corporation open account debt
- Limitation of deduction of losses
- AAA and distributions
COURSE LEVEL
Intermediate
PREREQUISITES
None
ADVANCE PREPARATION
None
ADDITIONAL NOTES
**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
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