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Course Name:
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GUIDE TO PARTNER CAPITAL ACCOUNT REPORTING
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Course ID:
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1147407 |
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Provider Name:
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MASSACHUSETTS SOCIETY OF CPAS
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Approved for:
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Description:
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This virtual course is a presentation designed for Any tax practitioner who will be preparing partnership income tax returns. Participants will learn to Understand how a partner determines and reports his or her tax basis capital account. How a partner's outside basis and capital account differ Reconciling Schedule M-2 Form 1065 with Partnership K-1 Schedule L IRS requirement to report partner tax basis on the transactional approach Implications if a capital account is negative Deficit restoration accounts and qualified income offsets Modified outside basis method and modified previously taxed capital method Determining a partner's beginning capital account Beginning capital account for partnerships. |
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Training Subtype:
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Basic Accounting
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Location:
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105 Chauncy Street
Boston, MA 02111
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Program Results In:
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Certificate
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Course Length:
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1 week(s)
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Average No. of Hours/Week:
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2 Hrs
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On-line Course Schedule:
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Cost/Student:
Includes:
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$169.00
Tuition
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Flat Rate Course:
(The cost of this course is based on a flat fee, regardless of the number of employees attending the course)
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No
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Performance Summary
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Program Year (Most Recent):
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