Checkpoint Learning

Course Detail

Form 1120 - Personal Service Corporations   Updated

CATEGORY: Taxation
COURSE ID: CP12PS, VERSION 4.00
(31)
Online & Mobile, Download
1 CPE Credits

This program focuses on the various definitions of a personal service corporation and the special rules that apply to each, including the method of accounting, the flat tax rate applicable to personal service corporations, the required and optional accounting periods, special rules for 52-53 week years, passive activity limitations, and reallocation of income, deductions, and tax attributes between a personal service corporation and its employee-owners.

This course is most appropriate for the professional with detailed knowledge in Form 1120 who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both.

Add to Cart         Preview

/

Accreditation Information

Learning objectives

Course outline

Requirements