TY2025 · instructional development
Partnership Return Preparation
Prepare a partnership return from classification and source records through liabilities, allocations, partner basis, K-1s and reconciliation.
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. Classification, filing and elections
- 2. Formation, property and liabilities
- 3. Income, deductions and fixed assets
- 4. Partner basis and capital
- 5. Allocations and separately stated items
- 6. Partner payments and self-employment
- 7. Distributions and interest transfers
- 8. Form 1065, K-1 and reconciliation