BEGIN:VCALENDAR VERSION:2.0 PRODID: BEGIN:VEVENT UID:468199mb DTSTAMP:20260405T155152Z DTSTART:20260521T170000Z DTEND:20260522T010000Z LOCATION: Online SUMMARY: S Corporations: Tax Compliance\, Elections\, and Best Practices DESCRIPTION: This comprehensive course covers the most common aspects and tax implications of S Corporations\, providing a deep dive into their structure\, tax treatment\, and compliance requirements. Participants will learn the mechanics of electing Subchapter S status\, with discussions on Form 2553 and relief options for late filings. The course also explores the application of Rev. Proc. 2022-19 and Rev. Proc. 2023-3\, analyzing their differences and implications under I.R.C. §\;1361 and §\;1362. Key topics include corporate formalities\, shareholder stock and debt basis\, and highlights of Form 1120S and its schedules (K-1\, K-2\, and K-3). Additionally\, participants will gain insights into officer reasonable compensation requirements\, audit strategies\, and corrective measures for eligibility errors\n *Please Note: If you need credit reported to the IRS for this IRS approved program\, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com\n CLASS:PUBLIC END:VEVENT END:VCALENDAR