CE/CPE Course Information

Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2020)

CPE Credits: 1
Subject Area: Taxation
Field of Study: Taxes
Program Level: Intermediate
Lesson Version: 2020
Publication/Revision Date: March 27, 2020
Prerequisites/Advanced Preparation: Experience preparing tax returns.
Written By: James R. Hasselback, Ph.D.

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
  • Calculate the taxability of payments to LLC owners
Course Topics
  1. S Corporation Earnings
  2. Reasonable Compensation
  3. Fringe Benefits
  4. Limited Liability Companies

This self-study course consists of an Audiovisual presentation or a 5-question True/False Introductory quiz, 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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