Pass-Through and Corporate Annual Tax Update

Overview

Corporations and pass-through entities are subject to new regulations and IRS pronouncements every year. This course provides an in-depth analysis of all the most salient pass-through and C corporation matters that have come up in the past year. A perfect primer for the tax season, this course is designed to help tax professionals effectively communicate tax changes and planning opportunities with clients.

Prerequisites

Basic understanding of pass-through and corporate taxation

Objectives

• Recognize the 2024 limitations for various tax credits, fringe benefits, and other items of income.
• Identify new and expiring business tax credits for 2024.
• Recognize the impact of recent court decisions on tax matters.
• Recognize new final and proposed regulations that pertain to pass-through and corporate entities.

Highlights

Strategies for tax savings

Business entity changes

IRS administrative issues, compliance, and new forms

Court cases settled in the last year that provide tax return guidance

Position authority

IRS rulings, procedures, and notices for the last year

New, updated, and expiring tax deductions and credits