This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

S corporation income taxation

About this topic

Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Tax Planning for Small Businesses

This webcast answers the tough questions and helps you understand what strategies are best for your clients as a result of the most recent tax legislation.

Webcast S corporation income taxation Intermediate

Advanced Tax Planning S Corporations

This webcast examines planning and reporting successful complex S Corporation transactions and the uses of Qualified Subchapter S Subsidiaries to help you minimize...

Webcast S corporation income taxation Advanced

Tax Planning for Small Businesses - Tax Staff Essentials

Explores state-of-the-art planning ideas and tax-saving strategies to keep more of your clients' money in their pockets.

Course – Online Formation, transfers & termination Advanced

Advanced Tax Planning S Corporations - Tax Staff Essentials

Updated for Tax Reform, this self-study course examines planning and reporting successful complex S Corporation transactions.

Course – Online Distributions & shareholder basis Advanced

Choice of and Formation of Entity - Tax Staff Essentials

Provides an overview of the ever-increasing tax advantages and disadvantages of general and limited partnerships, C and S corporations, LLCs, and LLPs, as well as...

Course – Online Qualifications & considerations Intermediate

Tax Staff Essentials - S Corporation Bundle

This bundle covers basic to advanced-level S Corporation concepts, such as S corp qualifications, tax on build-in gains, passive activity rules, fringe benefits and more.

Course – Online S corporation income taxation Foundational

Tax Staff Essentials, Level 1 - New Staff

Level 1 is designed to help beginning staff members develop a strong set of core skills. It focuses on individual and S corporation tax compliance plus professional...

Course – Online Reporting & filing requirements Foundational

Tax Staff Essentials, Level 3 - Tax Senior/Supervisor

Level 3 is designed for experienced tax compliance specialists. Key topics covered include: ASC 740, tax exempt organizations, real estate transactions, and more! This...

Course – Online Specialized issues Intermediate

Choice of and Formation of Entity

This webcast will arm you with clarity about alternatives regarding choice of entity, so you will be empowered to have a more focused discussion with your clients.

Webcast Formation, liquidation & reorganization Intermediate

S Corporations: Key Issues, Compliance, and Tax Strategies – Tax Staff Essentials

Learn to speak effectively to potential business clients and existing shareholders about how you can make the S Corporation business model work for them.

Course – Online Qualifications & considerations Foundational

AICPA National Tax Conference

Nov 16-17, 2020 - Washington, DC - It's time again to look at the industry's most reliable guidance. You'll find coverage of the most pressing issues and opportunities...

Conference – Live IRS practice & procedure Intermediate

Annual Tax Update: Corporations and Pass-Through Entities

Covers ways to integrate the latest tax law changes into planning and compliance engagements.

Course – Textbook S corporation income taxation Intermediate