S Corporations: Tax Compliance, Elections, and Best Practices

Session details

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created
2026-03-06T20:06:09.610Z
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2026-03-06T20:06:09.610Z
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S Corporations: Tax Compliance, Elections, and Best Practices
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26CBocaRaton-Wed-B1
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description
This comprehensive course covers the most common aspects and tax implications of S Corporations, providing a deep dive into their structure, tax treatment, and compliance requirements. Participants will learn the mechanics of electing Subchapter S status, with discussions on Form 2553 and relief options for late filings.The course also explores the application of Rev. Proc. 2022-19 and Rev. Proc. 2023-3, analyzing their differences and implications under I.R.C. §1361 and §1362. Key topics include corporate formalities, shareholder stock and debt basis, and highlights of Form 1120S and its schedules (K-1, K-2, and K-3). Additionally, participants will gain insights into officer reasonable compensation requirements, audit strategies, and corrective measures for eligibility errors.
start
2026-11-04T14:40:00.000Z
end
2026-11-04T16:20:00.000Z
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50
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America/New_York
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