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Surgent's Unique Tax Attributes of Different Entity Types

 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.
 Mon, 06/30/2025 from 10:00 am to 12:00 pm
 Mon, 07/28/2025 from 1:00 pm to 3:00 pm
 Tue, 08/05/2025 from 1:00 pm to 3:00 pm
 Thu, 09/11/2025 from 1:00 pm to 3:00 pm
 Mon, 10/06/2025 from 1:00 pm to 3:00 pm
 Thu, 11/20/2025 from 10:00 am to 12:00 pm
 Wed, 12/10/2025 from 2:00 pm to 4:00 pm
 Tue, 01/13/2026 from 10:00 am to 12:00 pm
 Mon, 02/23/2026 from 1:00 pm to 3:00 pm
 Fri, 03/27/2026 from 10:00 am to 12:00 pm
 Currently available
 Thu, 04/30/2026 from 2:00 pm to 4:00 pm
Designed For:

Accounting and finance professionals who work with entrepreneurial clients or clients in the beginning stages of starting a business

Prerequisite:

None

When putting together a financial plan, it is important to remember that the tax situation of the business and the individual are often intertwined. Therefore, decisions about entity type are vitally important. Practitioners need to understand not only how different entities are taxed, but also which taxes will have the greatest impact on the individual owner. In this course, we will explore when self-employment taxes apply to business income, as well as some of the lesser-known taxes that apply to flow-through entities. We will even explore when a PTE election could be helpful to a small business owner.

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

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

  • State the basic distinctions between various entity types
  • Identify when self-employment taxes must be paid by a flow-through entity owner
  • Recognize how an S corporation can avoid the built-in gains tax
  • Recall which entity types may make a PTE election under IRS Notice 2020-75

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.