Find Courses > Tax Guide to S Corporations

Tax Guide to S Corporations #493222

Course Overview

Credit

Amount

CPA

EA / OTRP

Course Author: Danny Santucci, J.D. Field of Study (CPA): Taxes Field of Study (EA/OTRP): Federal Tax Law

Course Description

Course publication/revision date: This course was updated on 3/24/2022 (covers 2022 tax year).
In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is most suitable for their clients. Eligible domestic corporations can avoid double taxation by electing to be treated as an S corporation under the rules of Subchapter S. Subchapter S provides an optional method of corporate taxation and allows small business corporations to elect unusual tax treatment. The S corporation is taxed like a partnership, but in other respects, S corporations are taxed like C corporations.

Course, Credit, Reporting, Sponsor Information
(See above: Course Details, Learning Objectives, Table of Contents)
Reporting: IRS CE credits are reported weekly, if applicable.

Table of Contents

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Course Details

Course Details, Learning Objectives, Table of Contents