A dedicated tax school for S corporations and LLCs having made the corporate election and taxed as an S corporation.

This directed discussion, advanced-level course will cover formation, operation, contributions and cash distributions. Recent changes in law or rulings will be emphasized. The materials will cover dissolution of an S corporation and the impact of shareholders’ choices on taxes (such as the contribution of property to the corporation upon organization and its subsequent sale). The focus will be on closely-held corporations although the instructor may address all types of S corporation questions.

Primary class material will come from the course text, S Corporations: A Road Map for Tax Practitioners. You will be working with facts and the tax consequences for shareholders and the S corporation. The only prerequisite for this course is a working knowledge of taxation, corporate structure and how flow-through works. 

Take a look at our online tax schools brochure.

IRS Program #4552U-U-00031-24-O