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Surgent's Understanding S Corporation Taxation: Compensation Issues and Entity-Level Taxes

 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.
 Wed, 07/16/2025 from 10:00 am to 12:00 pm
 Thu, 07/31/2025 from 1:00 pm to 3:00 pm
 Fri, 09/19/2025 from 10:00 am to 12:00 pm
 Fri, 10/17/2025 from 1:00 pm to 3:00 pm
 Fri, 11/21/2025 from 2:00 pm to 4:00 pm
 Tue, 12/30/2025 from 10:00 am to 12:00 pm
 Fri, 01/09/2026 from 9:00 am to 11:00 am
 Wed, 02/11/2026 from 9:00 am to 11:00 am
 Currently available
Designed For:

Tax and financial advisors with clients who have formed S corporations

Prerequisite:

None

Even though they have been around for several years, the tax laws pertaining to S corporations remain some of the more difficult areas of the Internal Revenue Code. In this course, we will examine how S corporations break away from the normal tax rules for flow-through entities. We will explore which employee benefits are disallowed for S corporation shareholders, as well as which taxes are assessed at the entity level. Finally, we will discuss how state level taxation may have changed permanently with the addition of PTE elections.

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

  • Recognize the factors to consider when evaluating the reasonableness of S corporation shareholder compensation
  • Recall which fringe benefits will result in additional W-2 income for S corporation shareholders
  • Calculate the built-in gains tax and excess passive income tax
  • Identify the federal income tax implications of a PTE election at the state level

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.