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DTSTAMP:20260514T182712Z
DTSTART:20270429T150000Z
DTEND:20270429T223000Z
SUMMARY: S Corporations: Tax Compliance\, Elections & Best Practices
DESCRIPTION: This comprehensive course covers the most common aspects & tax implications of S Corporations\, providing a deep dive into their structure\, tax treatment & compliance requirements. Participants will learn the mechanics of electing Subchapter S status\, with discussions on Form 2553 & relief options for late filings. The course also explores the application of Rev. Proc. 2022-19 & Rev. Proc. 2023-3\, analyzing their differences & implications under I.R.C. 1361 & 1362. Key topics include corporate formalities\, shareholder stock & debt basis & highlights of Form 1120S & its schedules (K-1\, K-2 & K-3). Additionally\, participants will gain insights into officer reasonable compensation requirements\, audit strategies & corrective measures for eligibility errors.

Please Note: If you need credit reported to the IRS for this IRS approved program\, please download the IRS CE request form on the Course Materials Tab & submit to kori.herrera@acpen.com\n  
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