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

Many tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.
Highlights

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

Registration

PICPA Member: $89
Nonmember: $114

More Information

Course No. UARB-2019-01-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

Surgent McCoy CPE LLC

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