TY2025 · instructional development
S Corporation Return Preparation
Prepare an S corporation return with election checks, compensation, stock and debt basis, distributions, separately stated items and owner reporting.
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. Eligibility, election and filing
- 2. Income, deductions and fixed assets
- 3. Shareholder compensation and benefits
- 4. Stock basis, debt basis and loss limits
- 5. AAA, distributions and ownership changes
- 6. Separately stated items and QBI data
- 7. Built-in gains and S-status risks
- 8. Form 1120-S, K-1 and reconciliation