Partnership Checkup: Key Tax Issues and Forms Reporting
Wednesday, April 16, 2025
3-7 p.m. Central
4 CPE (4 technical) | 4 IRS CE
Course code: 25WA-0490
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This program addresses the most recent developments impacting partnerships operating as LLCs, with a focus on legislative, administrative, and tax form changes. Emphasis will be placed on partners "tax basis" capital accounts -- now required for tax form reporting, as well an overview of K-2 and K-3 reporting requirements and effective dates.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com.
Major subjects
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Clarify the importance of partnership capital accounts and partnerships debt on partner's tax basis; Impact of contributed property
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Explain the use of both "inside" and "outside" basis determination
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Explain the importance of shareholder loans to the entity
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Discuss how basis is impacted by distributions of corporation property and the sale/or liquidation of the S corporation interest
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Comprehensive examples illustrate the mechanics of the basis determination process
Learning objectives
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Identify recent tax developments impacting the partnership entity and its partners
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Identify potential pitfalls and planning opportunties
Who should take this program?
- CPAs working in public accounting firms and/or working for within a partnerships
Pricing
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Standard Member Fee |
$129.00
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 Standard Nonmember Fee |
$129.00
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