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Chapter 12

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This document summarizes key issues related to S corporations. S corporations provide partnership-like taxation while giving owners limited liability protection. To qualify, a corporation must elect S status and meet requirements such as having 100 or fewer shareholders and only one class of stock. Tax items flow through to shareholders and are allocated based on ownership. Distributions may be tax-free or taxable depending on accumulated earnings. The document outlines taxation of distributions, shareholder basis rules, loss limitations, built-in gains tax, and passive investment income rules.

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Chapter 12 ,[object Object],Copyright ©2010 Cengage Learning Corporations, Partnerships, Estates & Trusts
Subchapter S Issues (slide 1 of 6) ,[object Object],[object Object],[object Object]
Subchapter S Issues (slide 2 of 6) ,[object Object],[object Object]
Subchapter S Issues (slide 3 of 6) ,[object Object],[object Object],[object Object]
Subchapter S Issues (slide 4 of 6) ,[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 5 of 6) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Subchapter S Issues (slide 6 of 6) ,[object Object]
When to Elect S Corp Status ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 2 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
S Corp Qualification Requirements (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Making the Election (slide 1 of 3) ,[object Object],[object Object],[object Object]
Making the Election (slide 2 of 3) ,[object Object],[object Object],[object Object]
Making the Election (slide 3 of 3) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Termination of Election (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object]
Computation of Taxable Income (slide 1 of 2) ,[object Object],[object Object],[object Object]
Computation of Taxable Income (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Flow-Through of S Corporation Items
Separately Stated Items ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Allocation of Income and Loss (slide 1 of 2) ,[object Object],[object Object]
Allocation of Income and Loss (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 1 of 7) ,[object Object],[object Object]
S Corporation Distributions (slide 2 of 7) ,[object Object],[object Object],[object Object]
S Corporation Distributions (slide 3 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 4 of 7) ,[object Object],[object Object],[object Object]
S Corporation Distributions (slide 5 of 7) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 6 of 7) ,[object Object],[object Object],[object Object],[object Object]
S Corporation Distributions (slide 7 of 7) ,[object Object],[object Object],[object Object]
Distributions of Property ,[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 1 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 3 of 4) ,[object Object],[object Object],[object Object],[object Object]
Shareholder’s Basis (slide 4 of 4) ,[object Object],[object Object],[object Object]
Treatment of Losses (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Treatment of Losses (slide 2 of 2) ,[object Object],[object Object],[object Object],[object Object]
At-Risk Rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Losses and Credits ,[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 1 of 4) ,[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 2 of 4) ,[object Object],[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 3 of 4) ,[object Object],[object Object],[object Object]
Built-in Gains Tax (slide 4 of 4) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Built-in Gains Tax (slide 1 of 2) ,[object Object],[object Object],[object Object],[object Object]
Computation of Built-in Gains Tax (slide 2 of 2) ,[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 1 of 3) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 2 of 3) ,[object Object],[object Object],[object Object]
Passive Investment Income Penalty Tax (slide 3 of 3) ,[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]

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Startup & Small Business Presentation (2015)Startup & Small Business Presentation (2015)
Startup & Small Business Presentation (2015)
 
Chap005
Chap005Chap005
Chap005
 
Depreciation Study Gudide
Depreciation Study GudideDepreciation Study Gudide
Depreciation Study Gudide
 
Partnership accounts
Partnership accountsPartnership accounts
Partnership accounts
 
S corporations Alliot Group conference
S corporations Alliot Group conferenceS corporations Alliot Group conference
S corporations Alliot Group conference
 

Mais de dphil002

Representation techniques july 16, 2014
Representation techniques july 16, 2014Representation techniques july 16, 2014
Representation techniques july 16, 2014dphil002
 
P pt ch 10
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P pt ch 08
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P pt ch 07
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P pt ch 06
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P pt ch 05
P pt ch 05P pt ch 05
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P pt ch 04
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P pt ch 03
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P pt ch 02
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P pt ch 01
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Mais de dphil002 (20)

Representation techniques july 16, 2014
Representation techniques july 16, 2014Representation techniques july 16, 2014
Representation techniques july 16, 2014
 
Ppt ch 20
Ppt ch 20Ppt ch 20
Ppt ch 20
 
Ppt ch 19
Ppt ch 19Ppt ch 19
Ppt ch 19
 
Ppt ch 18
Ppt ch 18Ppt ch 18
Ppt ch 18
 
Ppt ch 17
Ppt ch 17Ppt ch 17
Ppt ch 17
 
Ppt ch 16
Ppt ch 16Ppt ch 16
Ppt ch 16
 
Ppt ch 14
Ppt ch 14Ppt ch 14
Ppt ch 14
 
Ppt ch 13
Ppt ch 13Ppt ch 13
Ppt ch 13
 
Ppt ch 12
Ppt ch 12Ppt ch 12
Ppt ch 12
 
Ppt ch 11
Ppt ch 11Ppt ch 11
Ppt ch 11
 
P pt ch 10
P pt ch 10P pt ch 10
P pt ch 10
 
Ppt ch 09
Ppt ch 09Ppt ch 09
Ppt ch 09
 
P pt ch 08
P pt ch 08P pt ch 08
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P pt ch 07
P pt ch 07P pt ch 07
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P pt ch 06
P pt ch 06P pt ch 06
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P pt ch 05
P pt ch 05P pt ch 05
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P pt ch 04
P pt ch 04P pt ch 04
P pt ch 04
 
P pt ch 03
P pt ch 03P pt ch 03
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P pt ch 02
P pt ch 02P pt ch 02
P pt ch 02
 
P pt ch 01
P pt ch 01P pt ch 01
P pt ch 01
 

Chapter 12

  • 1.
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.
  • 21. Flow-Through of S Corporation Items
  • 22.
  • 23.
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  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
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  • 50.