S Corporation Complete Guide

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Online registration for this course is now closed. Please contact the Member Service Center at (850) 224-2727 or (800) 342-3197 if you wish to inquire about registering.

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2 Credits

From advising your client as to the appropriateness of an S election, to proper preparation of the Form 1120S and Schedule K-1, to liquidation of the S corporation, this program provides thorough coverage of Subchapter S. Related code sections, regulations, rulings and court decisions are included and/or cited and explained.  All the special knowledge you need to serve the S corporation client and its owners.  Comprehensive coverage of any tax law changes and their planning implications is an important part of this program.


You will learn how to recognize when an S election is the best tax plan; Account for S corporation revocations and terminations; Eliminate federal income tax with ESOP ownership and many more

Major Topics

This program covers:

  • S Corp vs Partnership or LLC: How many differences remain?
  • Making the election
  • Establishing material participation
  • Built-In Gain, Excess Net Passive Investment Income, and LIFO recapture
  • Shareholder basis, AAA, OA and retained earnings
  • Redemptions of stock
  • Current S corporation cases and rulings
  • And much more

Designed For

This course is designed for CPAs with supervisory and tax planning responsibility who work with S corporations

Advanced Preparation



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Wednesday, November 12, 2014

General Sessions

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