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PTET aka Active Trade or Business Income for Electing Partnerships and S Corporations (LITX39/23)

Event Description

When should a pass-through entity elect to pay tax at the entity level? Is it a good idea or not?

Designed For

Tax return preparers and advisors

Objectives

Understand SC’s Active Trade or Business Income for Electing Partnerships and S Corporations. Work through several examples to show its tax effect on the entity and its owners.

Major Subjects

Define Pass-Through Entity Tax and show examples of tax effects to the entity and its owners