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  1. Courses
  2. Partnerships Certificate Pr...
  3. Partnerships Certificate Pr...

    Partnerships Certificate Program LIVE - Introduction to Partnerships

    • Overview

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    Description

    Partnerships Certificate Program LIVE - Introduction to Partnerships
    IRS Program #:
    X9QQU-T-00901-22-O
    CTEC #: 6257-CE-0106
    CE: 2 IRS CE & 2 CTEC credits
    Speaker: Jane Ryder EA, CPA

    Partnerships and LLCs filing as partnerships, Form 1065, are the second most common business tax return filed in the US, after S corps. This course will review each type of partnership; general partnerships, limited partnerships, PTPs, LLPs, and LLCs filing as partnerships. We'll demonstrate the unique compliance and tax attributes of each type of partnership and the pros and cons of each entity. We'll discuss special income and basis allocations that are available to partners and LLC members including guaranteed payments, state PTET elections, and much more. Also, late filing penalties and other compliance matters.

    Learning Objectives:

    • Upon successful completion of this course, participants will understand the different types of partnerships and attributes specific to each type.
    • Understand the pros and cons of each type of partnership or LLC partnership
    • Develop valuable tax strategies and tax planning moves specific to each type of partnership
    • Learn basic income allocation and basis allocations available to partners.
    • Review late filing penalties and other compliance matters related to partnerships.

    Contributors

    • Jane Ryder, EA, CPA

      Jane Ryder, EA, CPA, has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and writes and speaks on many income taxes, business compliance, and accounting topics. She received a BS in Business Administration (Accounting) from SDSU and is currently licensed with the California State Board of Accountancy and with the Internal Revenue Service as an enrolled agent.


      Jane has a business-centric practice, preparing and consulting on tax, accounting, and compliance matters for Corporations, S-corporations, LLC's, Partnerships, and Trusts. She also specializes in IRS and state agencies collection problems, payment plans, audit representation, audit appeals, offers in compromise, and other compliance related issues.

    November 14, 2022
    Mon 12:00 PM EST

    Duration 2H 0M

    This live web event has ended.

    Support Contact
    education@naea.org
    (855) 880-NAEA (6232) press option 2
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