S Corporation Basics

S Corporation Basics S corporations are currently the largest tax filer in the United States of America. This course covers the tax considerations in electing S corporation status, the advantages and disadvantages of S corporate taxation, the requirements to be an S corporation, and trusts that qualify as S corporation shareholders. It also covers the filing of an S corporation election and tax return, accounting methods and tax years of S corporations, and items related to an S corporation’s income, loss, and deductible expenses.

Course Info:

  • Course #: 3325B
  • Delivery: Self-Study
  • CPE Hours: 16
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • NASBA Area of Study: Taxes
  • Total Pages: 294
  • Questions: 80

EA Program Approval Number: XE26W-T-00310-21-S
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Course Objectives

Table of Contents

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