CE/CPE Course Information

Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2023)

CPE Credits: 1
Subject Area: Taxation
Field of Study: Taxes
Program Level: Intermediate
Delivery Method: QAS Self-Study
Lesson Version: 2023
Publication/Revision Date: December 12, 2023
Prerequisites/Advanced Preparation: Experience preparing tax returns.
Written By: James R. Hasselback, Ph.D.

Learning Objectives	After completing this course, you will be able to Identify the treatment of S corporation earnings Determine reasonable compensation for employee-owners of S corporations Apply fringe benefit rules to S corporation employee-owners Analyze the taxability of payments to LLC owners
Course Topics	S Corporation Earnings Reasonable Compensation Fringe Benefits Limited Liability Companies

This QAS self-study course consists of an Audiovisual presentation, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 5 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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