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Taxation of S Corporation Distributions (TSCD)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE

Overview

Because advising the owners of S corporations comprises such an important element of most tax practices, tax practitioners should be very familiar with the rules governing the taxation of S corporation distributions. This course is a comprehensive discussion of the tax rules that apply to S corporation distributions, both liquidating and non-liquidating.

Major Topics:

  • Tax rules that apply to S corporation distributions
  • How the presence of earnings and profits in the S corporation impacts the character of an S corporation distribution
  • How distributions from the Accumulated Adjustments Account, the Previously Taxed Income Account, the Earnings and Profits Account, and the Other Account are taxed to S corporation shareholders
  • Elections that can be made that result in a more favorable distributional tax effect

Learning Objectives

  • Understand the taxation of S Corporation distributions

Who should take this course:

Designed for:

Any tax practitioner who wishes to understand the rules relating to S corporation cash and property distributions

Prerequisite:

Basic understanding of the tax rules impacting individuals and pass-through entities

Advanced Preparation:

None

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