Year End Tax Planning for S Corps
Date: Tuesday, December 1, 2026
Instructor: Jane Ryder
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law 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
Year-end tax planning for S corporation shareholders requires a careful balance between maximizing tax savings and maintaining strict compliance with IRS regulations. This course provides tax professionals with a practical, strategy-driven framework for identifying year-end planning opportunities specific to S corporations while managing reasonable compensation, shareholder benefits, and pass-through considerations.
Participants will explore tax-saving strategies related to shareholder compensation, Qualified Business Income (QBI) optimization, Pass-Through Entity Tax (PTET) elections, retirement funding, and fringe benefit planning. The course will also examine compliance-critical areas such as reasonable compensation standards, shareholder health insurance, reimbursed expenses, home office deductions, and vehicle expenses. With a strong focus on real-world application, attendees will gain the tools needed to confidently guide S corporation clients through compliant, effective year-end planning decisions.
Who Should Attend
This course is designed for CPAs, enrolled agents, and tax professionals who advise S corporation owners and closely held businesses.
Topics Covered
- Overview of S corporation year-end tax planning considerations
- Reasonable compensation and shareholder salary planning
- Qualified Business Income (Section 199A) planning for S corporations
- Shareholder health insurance and fringe benefit compliance
- Accountable plans and reimbursed expense strategies
- Hiring spouses and children in S corporations
- Pass-Through Entity Tax (PTET) elections
- Home office and business auto expense planning
- Retirement and pension planning for S corporation owners
Learning Objectives
- Analyze the tax impact of shareholder salaries and reasonable compensation requirements
- Apply year-end strategies to balance wage optimization and QBI deduction maximization
- Implement compliant approaches for shareholder health insurance and reimbursed expenses
- Evaluate retirement funding and PTET election strategies for S corporation shareholders
- Develop year-end planning timelines and compliance checklists for S corporation clients
- Identify common IRS compliance risks associated with S corporation year-end tax planning
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
