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Author: John C. Healy, MST, CPA, Michael S. Schadewald, PhD, CPA
Description:
This course discusses how states tax the income of S corporations, partnerships, and limited liability companies by first examining the federal tax treatment of pass-through entities and how it relates to the state tax treatment of these entities.
The course then examines the various ways in which states tax pass-through entities and their shareholders. State nonresident withholding requirements, composite returns and fiscal-year restrictions are also discussed.
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Course Details:
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Price: $32.00
Field of Study: Taxes
Prerequisites: None
Level: Intermediate
Advanced Preparation: None
CTEC course number: 1075-CE-5496
Course was last updated on: 03/17/09
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Library:
State Taxation
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
2.0 CPE |
| QAS |
2.0 CPE |
| Enrolled Agent (Accepted by the IRS) |
2.0 CPE |
| CTEC California |
2.0 CE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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