Guide to Understanding the At-Risk Basis Rules and Form 6198 Webinar

Nov 20
10:00 - 12:00 p.m.

Online

2-Tax
CPE Credits

  • Understand how a client determines his or her at-risk basis in his or her pass through entity
  • Understand how the at-risk basis calculation differs from a regular basis calculation
  • Calculate the amount of an investor's annual at-risk basis
  • Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis

Highlights
  • Basis and at-risk basis
  • How to calculate the amount of annual at-risk basis
  • How to prepare Form 6198
  • When activities may be aggregated for at-risk purposes
  • Qualified nonrecourse financing

Registration

PICPA Member: $89
Nonmember: $114

More Information

Course No. UARB-2018-01-WEBNR-324-01 Level: Intermediate

Prerequisites: A basic understanding of the tax rules relating to partner basis and S corporation shareholder basis

Notes

This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.

Speaker(s)

Michael Tucker