Contact Us : 800.874.5346        International: +1 352.375.0772
Contact Us : 800.874.5346        International: +1 352.375.0772

CE/CPE Course Information

Self-Employed Payroll Hot Spots: S Corporation and LLC Compensation (2023)

CPE Credits: 1
Subject Area: Taxation
Field of Study: Taxes
Program Level: Intermediate
Delivery Method: QAS Self-Study
Lesson Version: 2023
Publication/Revision Date: December 12, 2023
Prerequisites/Advanced Preparation: Experience preparing tax returns.
Written By: James R. Hasselback, Ph.D.

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

This QAS self-study course consists of an Audiovisual presentation, 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.

State Board and other CPE agency registrations can be viewed on our sponsor approvals page.

For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).