CPE Course Surgent's Guide to Understanding the At-Risk Basis Rules and Form 6198

December 21, 2021

7:00 PM — 9:00 PM

Location Webinar

Member Price $89.00
Non-member Price $119.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

Any tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities

2.00 credits

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Objective

  • Understand how a client determines his or her at-risk basis in his or her pass through entity
  • Understand how the at-risk basis calculation differs from a regular basis calculation
  • Calculate the amount of an investor's annual at-risk basis
  • Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis

Highlights

  • Basis and at-risk basis
  • How to calculate the amount of annual at-risk basis
  • Form 6198
  • When activities may be aggregated for at-risk purposes
  • Qualified nonrecourse financing

Instructors

Prerequisites

A basic understanding of the tax rules relating to partner basis and S corporation shareholder basis

Developer

Surgent McCoy CPE, LLC

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