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

Jul 31
1:00 - 3:00 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

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-2020-01-WEBNR-213-01 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.