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LOCATION: **Online**
SUMMARY: Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203
DESCRIPTION: Many tax clients with losses from their S corporations\, partnerships\, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when\, why\, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.
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