The Journey from Schedule C to 1120-S скачать в хорошем качестве

The Journey from Schedule C to 1120-S

Transitioning a client to an S Corporation requires more than just chasing self-employment tax savings; it demands a rigorous framework for compliance and long-term planning. This session provides tax professionals with a practical roadmap for managing the 1120-S transition, from determining IRS eligibility and executing Form 2553 to mastering the complexities of reasonable compensation and accountable plans. You will learn to identify common pitfalls—such as basis challenges and passive income limitations—equipping you to offer high-level advisory that ensures your clients maintain compliance while maximizing tax efficiency.