Understanding S-Corporation Taxation
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- FormatePub
- ISBN8231677290
- EAN9798231677290
- Date de parution16/06/2025
- Protection num.pas de protection
- Infos supplémentairesepub
- ÉditeurWalzone Press
Résumé
Understanding S Corporation Taxation is a practical, accessible guide for tax professionals, CPAs, and financial advisors who work with S Corporations and their shareholders. Whether you're navigating client compliance, planning transactions, or preparing S-Corp returns, this book simplifies complex tax rules and helps you apply them with confidence. This comprehensive resource covers every major aspect of S Corporation taxation, including: Formation and Election Requirements - Learn how S Corporations are structured, who qualifies, and how to make a valid S election.
Shareholder Basis and Distributions - Understand how to calculate stock and debt basis, and how distributions affect taxable income. Tax Effects of Debt, Contributions, and Liquidations - Explore how shareholder loans, capital infusions, and liquidating distributions are treated for tax purposes. Special Rules for Fringe Benefits and Compensation - Learn the tax treatment of fringe benefits for shareholder-employees, including reasonable compensation and health insurance.
Built-In Gains (BIG) and Passive Income Tax - Dive into the rules around corporate-level taxes that may apply in certain circumstances. Schedule K-1 Reporting - Clarify how income, deductions, and credits flow through to shareholders and how to report them accurately. Late S Elections and Relief Options - Review available relief for missed or invalid elections and how to get your client back on track.
Layered Earnings Rules: AAA, PTI, and AE&P - Break down the ordering rules for distributions and how to determine what's taxable (and what's not). Pass-Through Entity (PTE) Taxes - Understand how state-level pass-through entity taxes interact with federal S Corporation rules. Filled with real-world examples and clear explanations, Understanding S Corporation Taxation helps readers make sense of Subchapter S rules and apply them to real client situations.
It's ideal for professionals preparing returns, offering advisory services, or expanding their understanding of one of the most popular business structures in the U. S. Whether you're new to S Corps or looking to deepen your expertise, this guide provides the essential foundation you need-along with advanced insights that matter in today's evolving tax landscape.
Shareholder Basis and Distributions - Understand how to calculate stock and debt basis, and how distributions affect taxable income. Tax Effects of Debt, Contributions, and Liquidations - Explore how shareholder loans, capital infusions, and liquidating distributions are treated for tax purposes. Special Rules for Fringe Benefits and Compensation - Learn the tax treatment of fringe benefits for shareholder-employees, including reasonable compensation and health insurance.
Built-In Gains (BIG) and Passive Income Tax - Dive into the rules around corporate-level taxes that may apply in certain circumstances. Schedule K-1 Reporting - Clarify how income, deductions, and credits flow through to shareholders and how to report them accurately. Late S Elections and Relief Options - Review available relief for missed or invalid elections and how to get your client back on track.
Layered Earnings Rules: AAA, PTI, and AE&P - Break down the ordering rules for distributions and how to determine what's taxable (and what's not). Pass-Through Entity (PTE) Taxes - Understand how state-level pass-through entity taxes interact with federal S Corporation rules. Filled with real-world examples and clear explanations, Understanding S Corporation Taxation helps readers make sense of Subchapter S rules and apply them to real client situations.
It's ideal for professionals preparing returns, offering advisory services, or expanding their understanding of one of the most popular business structures in the U. S. Whether you're new to S Corps or looking to deepen your expertise, this guide provides the essential foundation you need-along with advanced insights that matter in today's evolving tax landscape.
Understanding S Corporation Taxation is a practical, accessible guide for tax professionals, CPAs, and financial advisors who work with S Corporations and their shareholders. Whether you're navigating client compliance, planning transactions, or preparing S-Corp returns, this book simplifies complex tax rules and helps you apply them with confidence. This comprehensive resource covers every major aspect of S Corporation taxation, including: Formation and Election Requirements - Learn how S Corporations are structured, who qualifies, and how to make a valid S election.
Shareholder Basis and Distributions - Understand how to calculate stock and debt basis, and how distributions affect taxable income. Tax Effects of Debt, Contributions, and Liquidations - Explore how shareholder loans, capital infusions, and liquidating distributions are treated for tax purposes. Special Rules for Fringe Benefits and Compensation - Learn the tax treatment of fringe benefits for shareholder-employees, including reasonable compensation and health insurance.
Built-In Gains (BIG) and Passive Income Tax - Dive into the rules around corporate-level taxes that may apply in certain circumstances. Schedule K-1 Reporting - Clarify how income, deductions, and credits flow through to shareholders and how to report them accurately. Late S Elections and Relief Options - Review available relief for missed or invalid elections and how to get your client back on track.
Layered Earnings Rules: AAA, PTI, and AE&P - Break down the ordering rules for distributions and how to determine what's taxable (and what's not). Pass-Through Entity (PTE) Taxes - Understand how state-level pass-through entity taxes interact with federal S Corporation rules. Filled with real-world examples and clear explanations, Understanding S Corporation Taxation helps readers make sense of Subchapter S rules and apply them to real client situations.
It's ideal for professionals preparing returns, offering advisory services, or expanding their understanding of one of the most popular business structures in the U. S. Whether you're new to S Corps or looking to deepen your expertise, this guide provides the essential foundation you need-along with advanced insights that matter in today's evolving tax landscape.
Shareholder Basis and Distributions - Understand how to calculate stock and debt basis, and how distributions affect taxable income. Tax Effects of Debt, Contributions, and Liquidations - Explore how shareholder loans, capital infusions, and liquidating distributions are treated for tax purposes. Special Rules for Fringe Benefits and Compensation - Learn the tax treatment of fringe benefits for shareholder-employees, including reasonable compensation and health insurance.
Built-In Gains (BIG) and Passive Income Tax - Dive into the rules around corporate-level taxes that may apply in certain circumstances. Schedule K-1 Reporting - Clarify how income, deductions, and credits flow through to shareholders and how to report them accurately. Late S Elections and Relief Options - Review available relief for missed or invalid elections and how to get your client back on track.
Layered Earnings Rules: AAA, PTI, and AE&P - Break down the ordering rules for distributions and how to determine what's taxable (and what's not). Pass-Through Entity (PTE) Taxes - Understand how state-level pass-through entity taxes interact with federal S Corporation rules. Filled with real-world examples and clear explanations, Understanding S Corporation Taxation helps readers make sense of Subchapter S rules and apply them to real client situations.
It's ideal for professionals preparing returns, offering advisory services, or expanding their understanding of one of the most popular business structures in the U. S. Whether you're new to S Corps or looking to deepen your expertise, this guide provides the essential foundation you need-along with advanced insights that matter in today's evolving tax landscape.
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