Corporate Tax Planning

Course Information

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Title: Corporate Tax Planning
Category: Taxation
Field of Study: Taxes
Course Code: T019-0110
CPE Credits: 20.0
Price: 109.95



This course examines and explains the practical aspects of using the closely held corporation to maximize after-tax return on business operations. Recent developments giving corporations a competitive edge over other entities are explored and detailed. Practitioners are alerted to often missed fringe benefits, retirement planning opportunities, corporate business deductions, income splitting possibilities and little known estate planning techniques. The program covers step-by-step tax procedures to form, operate, and ultimately dispose of a closely held corporation. Distinctions between S and C corporations will be unraveled and guidelines for client direction given.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

Course Details

Category: Taxation

Field of Study: Taxes

Passing Score: 70%

Technical Details: Taxation is a technical field of study for all states.

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Chapter 1: Business Forms & Characteristics 1. Specify the advantages and disadvantages of sole proprietorships including self-employed taxes and payment requirements and identify the characterization of sole proprietorship assets upon disposition. 2. Recognize partnerships and their advantages and disadvantages, identify partnerships taxation particularly the application of the passive loss (Section 469) and at-risk rules (Section 465), and determine correct partnership income or loss reporting stating the role of husband and wife partnerships and limited partnerships. 3. Identify the reporting requirements of estates, trusts and unincorporated associations, determine what constitutes a “corporation” for a subchapter S or a regular corporation, specify the characteristics of a personal service corporation and recognize the repeal of the alternative minimum tax for regular corporations.

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QAS: Yes

CPA: Suitable for all CPAs

IRS: IRS credit for Enrolled Agents.

Profession Identifiers: CPA, EA