MenuClose
 Log Out
Cart 0 items
Site Search
Course Search

Surgent's Guide to Understanding the At-Risk Basis Rules and Forms 6198 and 7203

 Various
 
2.0
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$104.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Tue, 06/10/2025 from 1:00 pm to 3:00 pm
 Fri, 07/25/2025 from 1:00 pm to 3:00 pm
 Tue, 08/26/2025 from 1:00 pm to 3:00 pm
 Thu, 09/18/2025 from 10:00 am to 12:00 pm
 Tue, 09/30/2025 from 10:00 am to 12:00 pm
 Tue, 11/11/2025 from 1:00 pm to 3:00 pm
 Tue, 12/16/2025 from 10:00 am to 12:00 pm
 Fri, 01/09/2026 from 1:00 pm to 3:00 pm
 Mon, 02/09/2026 from 1:00 pm to 3:00 pm
 Currently available
Designed For:

Any tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities

Prerequisite:

A basic understanding of the tax rules relating to partner basis and S corporation shareholder basis

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.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Understand how a client determines his or her at-risk basis in his or her pass through entity
  • Understand how the at-risk basis calculation differs from a regular basis calculation
  • Calculate the amount of an investor's annual at-risk basis
  • Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis

Speakers

Advanced Preparation

None

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.