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S Corporation Fundamentals (111W477A16)

Description

This course is a comprehensive introduction to the nature of S
corporations and how they are treated for income tax purposes. We will
examine some of the advantages and disadvantages of incorporation and
then go through the requirements for electing to be an S corporation. We
will also review the rules for operating an S corporation.

Learning Objectives
  1. " • Determine when an S Corporation may be advantageous for a business
  2. • Identify the requirements that must be met to qualify as an S corporation
  3. • Recognize individuals and entities that are eligible to own S corporation stock
  4. • Determine how to make a proper S corporation election
  5. • Determine income or loss that passes through to the shareholder
  6. • Define and explain the concept of distributions
  7. • Recognize active and passive income and determine material participation as it relates to an individual S corporation shareholder
  8. "
Provider
AICPA
Course Level
Basic
CPE Field of Study
Taxes
8
Instructor(s)
William Harden
Location
Online
Event Information
When
Jan 19, 2016
9:00 am - 5:00 pm EST
Location
Online
Total CPE Credits
8
Format
Webcast Replay

Register for this Event

S Corporation Fundamentals (111W477A16)

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