- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
Form 1120S - Requirements and Qualifications
Upon successful completion of Form 1120S - Requirements and Qualifications, the user should be able to:
identify the major federal income tax characteristics of S corporation as well as other types of entities,
identify the requirements for electing S status, and
identify the requirement for a valid S election.