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S Corporation Fundamentals

DeliveryType:  Video Webcast
    Select Date & Time:
  • $249.00-$319.00
    S Corporation Fundamentals 10:30 am - 06:30 pm ET Product #: VSCF012
    Add to Calendar 07/31/2017 10:30:00 07/31/2017 18:30:00 America/New_York AICPA Webcast: S Corporation Fundamentals
    This webcast is a comprehensive introduction to the nature of S Corporations and how they are treated for income tax purposes. Review advantages, disadvantages and requirements to be one.
    Register at http://www.aicpastore.com//PRD~PC-VSCF/PC-VSCF.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00
  • $249.00-$319.00
    S Corporation Fundamentals 09:00 am - 05:00 pm ET Product #: VSCF013
    Add to Calendar 08/15/2017 09:00:00 08/15/2017 17:00:00 America/New_York AICPA Webcast: S Corporation Fundamentals
    This webcast is a comprehensive introduction to the nature of S Corporations and how they are treated for income tax purposes. Review advantages, disadvantages and requirements to be one.
    Register at http://www.aicpastore.com//PRD~PC-VSCF/PC-VSCF.jsp AICPA noreply@aicpastore.com false MM/DD/YYYY AICPA WebEvent aiEQlNoFjzFNtMgVwmLn20911
    AICPA Member: $249.00
    Non-Member: $319.00

This webcast is part of the Tax Staff Essentials program.

This webcast 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.

Topics Discussed

  • Qualifications of S Corporation
  • Election, termination, and revocation
  • Choice of year-end
  • Allocations of profits and losses
  • Distributions and shareholder basis
  • Reporting and filing requirement
  • Conversion of C Corporation with prior retained earnings
  • Passive Activity Rules, Fringe Benefits, and Other Considerations

Learning Objectives

When you complete this webcast you will be able to:

  • Determine when an S Corporation may be advantageous for a business
  • Identify the requirements that must be met to qualify as an S Corporation
  • Recognize individuals and entities that are eligible to own S Corporation stock
  • Determine how to make a proper S Corporation election
  • Determine income or loss that passes through to the shareholder
  • Define and explain the concept of distributions
  • Recognize active and passive income and determine material participation as it relates to an individual S Corporation shareholder

Important Information on Your CPE Credit

Discounts

Group Viewing Option

Gather the team together and attend this webcast as a group. Each attendee will earn CPE Credit. Enter the number of attendees in the quantity box above.

Number of Attendees Non-Member Member

1 - 4

$319 $249

5 - 9

$289 $225

10 - 20

$269 $209

21 +

$255 $199

Your order confirmation will include an instruction document for group viewing and earning CPE credit (please review prior to the start of the event) and information on how to access the webcast.

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