Business Entity Examination Issues
IRS Program #: X9QQU-T-00858-22-O/S
CTEC #: 6257-CE-0074
CE: 2 IRS credits and 2 CTEC credits
Speaker: Erika Williams, EA
This course provides an overview of common issues encountered when the IRS examines a business entity's tax return.
- Understand the reasonable compensation requirements for S corporations and what is reasonable compensation for an S corporation shareholder.
- Compute basis in the business entity interest and how to potentially reconstruct basis if records are incomplete.
- Describe when a worker is an employee or contractor for federal tax purposes.
- Describe any other issues currently being scrutinized by the IRS.
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 firstname.lastname@example.org.
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