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Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198 (UARB)

 Tue, 11/20/2018 from 10:00 am to 12:00 pm
 Online
 
2.0
19 / 2-61263
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Price
$89.00 Regular Registration
Designed For:

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

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

Related Events

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.