CPE & Events Catalog
Don Farmer's Corporate & Pass-Through Returns Forms VIRTUAL
This intermediate-level course provides a focused review of federal income tax reporting for C corporations, S corporations, and partnerships. Participants will examine key reporting mechanics of Forms 1120, 1120-S, and 1065, including Schedule K-1 preparation, book-to-tax reconciliation, and entity-level versus owner-level reporting distinctions. Emphasis is placed on common compliance risks, basis considerations, and areas of frequent IRS scrutiny. The course is designed to strengthen accuracy and consistency in business entity return preparation and review.
Learning Objectives
Upon completion of this course, participants will be able to:
1. Identify key reporting components of Forms 1120, 1120-S, and 1065
2. Differentiate entity-level and owner-level reporting requirements
3. Analyze Schedule K and Schedule K-1 reporting for common business transactions
4. Reconcile book income to taxable income using Schedule M-1
5. Recognize common compliance risks in corporate and pass-through return preparation
Highlights
This intermediate-level course provides a focused review of federal income tax reporting for C corporations, S corporations, and partnerships. Participants will examine key reporting mechanics of Forms 1120, 1120-S, and 1065, including Schedule K-1 preparation, book-to-tax reconciliation, and entity-level versus owner-level reporting distinctions. Emphasis is placed on common compliance risks, basis considerations, and areas of frequent IRS scrutiny. The course is designed to strengthen accuracy and consistency in business entity return preparation and review.
Field of Study: Taxation
Who Should Attend
CPAs and tax professionals who prepare or review corporate (C and S) and partnership income tax returns and want a concise refresher on reporting mechanics and compliance considerations.
Required Knowledge
None
