TY2025 · instructional development
C Corporation Return Preparation
Prepare a corporate return from formation and accounting through tax adjustments, corporate tax, earnings and profits, distributions and final review.
8 modules · 24 lessons · 4 synthetic practice returns
Review and delivery pending
This course is not open for enrollment or approved CE delivery. Proposed hours require instructional review and validation. Lessons, worked answers, assignments, exams and learner records remain private. Sign-in alone never grants course access.
Public topic outline
- 1. Formation, classification and filing
- 2. Income, inventory and accounting methods
- 3. Compensation and related parties
- 4. Assets, interest, research and charity
- 5. Capital transactions and dividends
- 6. Corporate tax, NOLs, credits and payments
- 7. Earnings and profits and distributions
- 8. Form 1120 reconciliation and review