04
Form 1120-S S Corporation Tax Preparation: A Professional Practitioner's Guide
S-corporation preparation where preparer errors actually happen: basis, distributions, compensation.
About this title
End-to-end S-corporation preparation emphasizing shareholder reporting and the areas that cause preparer errors: basis, distributions, compensation, K-1s, shareholder loans, losses, balance-sheet issues, elections, and year-end review. Form 7203 / shareholder stock-and-debt basis material lives here as a companion module.
What it covers
- Shareholder basis and distributions
- Reasonable compensation
- K-1s and shareholder loans
- Losses and balance-sheet issues
- Elections and year-end review
- Form 7203 stock-and-debt basis module
Preparers also use
07
Depreciation, Form 4562 & Section 179: A Professional Practitioner's Guide
Fixed assets, MACRS, bonus, and Section 179 — the dedicated guide.
12
Section 199A Qualified Business Income Deduction: A Professional Practitioner's Guide
QBI, SSTBs, wage/UBIA limits, aggregation, Forms 8995/8995-A.
10
Retirement Plans for Small Business Owners & Self-Employed Taxpayers: A Professional Practitioner's Guide
IRAs through solo 401(k)s — with Form 8881 built in.
More in Core Returns
01
Form 1040 Individual Income Tax Preparation: A Professional Practitioner's Guide
The central individual-return manual — the hub volume connecting the specialty guides.
02
Form 1065 Partnership Tax Preparation: A Professional Practitioner's Guide
Partnership and multi-member LLC returns, start to K-1.
03
Form 1120 Corporate Tax Preparation: A Professional Practitioner's Guide
C-corporation returns from intake through filing.