2026 S Corporation Update
Date: Friday, December 11, 2026
Instructor: Greg White
| Begin Time: |
9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This fast‑paced update course delivers a clear, practical, and comprehensive overview of the most important S corporation tax developments affecting the 2025–2026 filing seasons. Participants will explore newly issued cases, significant private letter rulings, and key revisions to Form 1120‑S.
Designed for tax professionals who regularly work with S corporations, this program translates complex technical updates into actionable guidance you can apply immediately. With real‑world examples, compliance insights, and a focus on emerging IRS interpretations, attendees will leave equipped to navigate evolving S corporation rules and confidently advise clients throughout the upcoming tax year.
Who Should Attend
This course is ideal for tax professionals who prepare, review, or advise on S corporation filings and need timely updates for the upcoming filing season.
Topics Covered
- Recent S corporation court cases and their impact on taxation and compliance
- Key private letter rulings affecting S corporation structures, eligibility, and shareholder transactions
- Important changes to Form 1120‑S for 2026 and how they affect tax preparation
- IRS administrative developments relevant to S corporation practice
- Real‑world planning considerations for S corporation clients in 2026
Learning Objectives
- Apply key 2025–2026 S corporation court cases that impact entity qualification, shareholder basis, and taxable events.
- Identify significant private letter rulings and interpret their implications for S corporation planning and compliance.
- Recognize important updates to Form 1120‑S and understand how the revisions affect preparation and filing.
- Evaluate IRS administrative developments that influence S corporation reporting and shareholder‑level considerations.
- Incorporate new guidance into tax planning strategies for closely held S corporations.
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of S Corporations.
Advance Preparation
None
