An Overview of S Corporations

An Overview of S Corporations S corporations are currently the largest tax filer in the United States of America. This course covers the tax considerations in electing S corporation status, the advantages and disadvantages of S corporate taxation, the requirements to be an S corporation, and trusts that qualify as S corporation shareholders.

Course Info:

  • Course #: 3280B
  • Delivery: Self-Study
  • CPE Hours: 4
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • NASBA Area of Study: Taxes
  • Total Pages: 88
  • Questions: 20
PLEASE NOTE: This course material is a component of course #3325, S Corporation Basics, and therefore we recommend that you should not take both courses in the same CPE reporting period.

EA Program Approval Number: XE26W-T-00307-21-S
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Course Objectives

Table of Contents

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