Tax Planning for S corporations

Tax planning for S corporations involves strategizing to optimize the tax liabilities of these entities which, by design, pass corporate income, losses, credits, and deductions to their shareholders for federal tax purposes. Effective planning requires understanding the specific tax implications of distributions, compensation, and business expenses, ensuring compliance with the complex regulations governing these pass-through entities.

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Lesson Videos

Introduction to Tax Planning for S Corporations lesson thumbnail Introduction to Tax Planning for S Corporations Calculating Projected Built-in Gains Tax for an S Corporation lesson thumbnail Calculating Projected Built-in Gains Tax for an S Corporation Implications of Terminating an S Corporation Election lesson thumbnail Implications of Terminating an S Corporation Election Tax Implications of Various S Corporation Transactions lesson thumbnail Tax Implications of Various S Corporation Transactions Accumulated Earnings and Profits vs. Accumulated Adjustments Account lesson thumbnail Accumulated Earnings and Profits vs. Accumulated Adjustments Account Tax Planning for S Corporations Summary lesson thumbnail Tax Planning for S Corporations Summary Tax Planning for S Corporations - Practice Questions lesson thumbnail Tax Planning for S Corporations - Practice Questions

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S corporations
Module: 3 Concepts, 35 Lessons
S Corporations: Eligibility and Election Overview
3:48
Introduction to S Corporations: Eligibility and Election
2:21
Shareholders of an S Corporation
4:57
S Corporation Eligibility Requirements
3:09
Procedure for Creating an S Corporation
6:44
Revocation or Termination of S Corporation Status
7:38
Characteristics of S Corporations
3:24
Separately Stated Items
7:18
S Corporation Tax Forms
7:29
Example of Separately Stated Items
3:06
Accumulated Adjustments Account and Other Adjustments Account
7:01
S Corporations: Built-in Gains Tax
4:46
S Corporation Converted from a C Corporation
6:02
S Corporations: Eligibility and Election Summary
0:36
S Corporations: Eligibility and Election - Practice Questions
3:40
S Corporations: Calculations Overview
2:51
Introduction to S Corporations: Calculations
1:10
Contributions to an S Corporation
7:15
S Corporation Taxation
12:40
S Corporation Fringe Benefits
5:46
Pass-Through Loss Limitations
13:27
Shareholder's Basis in S Corporation Stock
6:40
Distributions to S Corporation Shareholders
2:38
S Corporation Tax Form Calculations
5:15
S Corporation vs. C Corporation Results
2:54
S Corporation Income and Separately Stated Items
1:01
S Corporations: Calculations Summary
0:50
S Corporations: Calculations - Practice Questions
4:11
Introduction to Tax Planning for S Corporations
3:31
Calculating Projected Built-in Gains Tax for an S Corporation
5:27
Implications of Terminating an S Corporation Election
5:19
Tax Implications of Various S Corporation Transactions
4:35
Accumulated Earnings and Profits vs. Accumulated Adjustments Account
5:00
Tax Planning for S Corporations Summary
1:35
Tax Planning for S Corporations - Practice Questions
4:30