Partnership Taxation Essentials: Foundations, Compliance, and Practice
Author: Spidell Publishing, LLC
Electronic version only
Gain a solid foundation in partnership taxation with this introductory course. Explore the basics of partnership structures, tax rules, contributions, distributions, and income allocations under Subchapter K. Designed to simplify complex tax concepts, this course equips you with essential knowledge for effective partnership management and compliance.
With this four-hour course, you will:
- Get a 58-page PDF document
- Identify the structure, purpose, and key characteristics of partnerships
- Recognize the filing requirements and obligations for partnership tax returns
- Analyze the reporting requirements for partnerships, including income, deductions, and schedules
- Identify the components and procedures for reporting income, basis, and distributions to partners
- Recognize the requirements and purpose of Schedules K-2 and K-3 for partnership reporting
| Designation | CPE Hours |
|---|---|
| CPA | 4 Taxes |
| EA | 4 Federal Tax |
| CRTP (CTEC) | 4 Federal Tax |
| Attorney | 3.25 General MCLE/Tax Specialization |
Course level: Basic
Basic understanding of tax law.
Want to order by phone? Call us at: (800) 277-2257
This self-study is designed to meet the requirements for the specified number of hours of continuing education. This self-study has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury’s Circular No. 230 (Provider No. CRA7E); the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. Spidell Publishing, LLC has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State Boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This self-study is designed to meet the requirements for 4 hours of continuing education for the California Board of Accountancy. Level: Basic. Field of Study: Taxes. Delivery Method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (800) 277-2257. General understanding of federal income taxation is required.
