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Form 1120S - Pro Rata Share Items   Updated

CATEGORY: Taxation
COURSE ID: CP1SPR, VERSION 4.00
(15)
Online & Mobile, Download
2 CPE Credits

This course takes a look at separately and nonseparately stated items that S corporation shareholders must take into account, pro rata share items, how losses and deductions affect a shareholder's basis, how to determine a shareholder's basis in stock or debt, and a line-by-line analysis of items reported on Schedules K and K-1.

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

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