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S Corporation Shareholders, Elections, and Filing Requirements

Taxes

S Corporation Shareholders, Elections, and Filing Requirements

Course 33252A · 2 hrs · CPA & EA

Not every trust or entity can hold S corporation stock — and the filing rules around elections and returns leave little room for error. This course explores which trusts qualify as S corporation shareholders and breaks down the procedural requirements for making a valid S election and filing the corporate return. If you work with closely held businesses or estate planning clients who have S corporation interests, the rules covered here are ones you'll use regularly.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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S Corporation Shareholders, Elections, and Filing Requirements
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