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S Corporation (Form 1120S) - Formation to Liquidation 25-26

 Various
 
8.0
Registration is Open
Member Price
$329.00 Regular Registration
Your Price
$439.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Tue, 07/15/2025 from 9:00 am to 4:30 pm
 Tue, 07/15/2025 from 11:00 am to 6:30 pm
 Thu, 10/16/2025 from 9:00 am to 4:30 pm
 Thu, 10/16/2025 from 11:00 am to 6:30 pm
 Mon, 12/29/2025 from 9:00 am to 4:30 pm
 Mon, 12/29/2025 from 11:00 am to 6:30 pm
Designed For:

Tax professionals (in public or private industry) seeking a case driven income tax return course addressing many common, yet complex Federal S corporation issues and problems.

Prerequisite:

None.

With the increasing complexity and ever-changing nature of tax laws and issues, today?s accountant needs a S corporation course focusing on the birth, growth, maturity, and death of a closely held S corporation. This case driven course will deal with S corporation income tax laws from formation to liquidation. This class will review S corporation tax law by looking at case studies addressing issues and problems at both the S corporation and shareholder level. Each attendee will receive the most comprehensive reference manual with numerous practice aids and real-world examples and case studies.

Delivery Method: Individual webcast
CPE Credit: Specialized knowledge, Accounting
Program Level: Intermediate

Sponsors

For Technical Support: 
Please contact the CalCPA Help Desk at (866) 928-8915, [email protected] . Allow 1 business day for email responses

Objectives

  • Form a S corporation and calculate the entity
  • s initial inside basis in the assets and shareholder
  • s stock basis
  • Understand the operational issues during the growth and maturity of a S corporation and how the schedule K items get allocated to the shareholders on their individual Schedule K-1 effecting stock and debt basis
  • Prepare a Schedule M-2 and determine how distributions are treated to the shareholders
  • Comprehend the tax ramifications of liquidating

Speakers

Advanced Preparation

Background in S corporation and individual income tax law.

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.