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On-Demand Special Topics Workshop: S Corp Basis

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S Corp Basis
Air Date: July 26, 2021 10:00 AM to 10:50 AM PT
Speaker: Michael Miranda, CPA
1 CE
IRS Program #: X9QQU-T-00787-21-S

COURSE DESCRIPTION
Join us for this essential class on out how basis is established and how an S corporation shareholder’s basis is periodically adjusted for the year’s tax related activities. We will examine how these issues impact basis for both the S corporation and the individual shareholder.

Learning Objectives
Upon completion of the session, the participant will be able to:

  • Understand how basis in an S corporation is established 
  • Understand how basis in the S corporation is affected by each year’s activities 
  • Understand how basis in the S corporation is affected by the activities of the individual shareholder(s) 
  • Understand how basis in the S corporation is affected by tax related elections and business transactions (e.g., change in ownership) 
  • Review of methods for tracking the basis in the S corporation

Continuing Education
This course qualifies for IRS Continuing Education Hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org.

Webinar Refund Policy
To request a refund, contact the NAEA education team via email a teducation@naea.org. An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.

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