23WA-0338: Partnerships Essentials: Tax Basis Capital Account Reporting (Webinar)
If you have questions about this event, please call us at 952-831-2707.
Wednesday, April 12, 2023
9:00am - 10:50am Central Time
2 CPE (2 technical) | 2 IRS CE
This course examines the critical issues and special opportunities facing partnerships and their partners, as well as the relationship between limited liability companies and partnerships. How the Tax Cuts and Jobs Act impacted the tax structure of partnerships and LLCs will be addressed, as well as the significant impact of the new Section 199A flow-through entities deduction on partnerships.
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 leighanne.conroy@acpen.com.
Major subjects
-
Recent tax legislation, rulings, and developments impacting partnerships and LLCs, including TCJA and COVID-19 related provisions
-
Transfer of partnerships interest
-
Reporting basis negative capital acounting
-
How to calculate basis and report it on Form 1065, Schedule K-1
Learning objective(s)
-
Define the tax consequences and various liabilities for both partnerships and LLCs
-
Discuss the impact of the new Section 199A deduction on partnerships
-
Apply planning opportunities and potential pitfalls
Who should take this program?
Basic working knowledge of partnerships and LLCs
Fees
Our records indicate
you are a
nonmember.
If you register, you will be charged
$79.00
(Standard Nonmember Fee).
Members: Please
log in
to receive member fee.
|
Standard Member Fee |
$79.00
|
 Standard Nonmember Fee |
$79.00
|
