2025 C Corporations Update
Author: Bradley Burnett
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
C corporations carry unique blessings and curses all their own. Tax law affecting C corps continues to change. Join Bradley Burnett, J.D., LL.M., as he gets you up-to-date with what you need to know to plan now and face the coming year.
Publication Date: December 2025
Designed For
Return preparers, tax planners, and taxpayers desiring to keep up with law changes affecting C Corps.
Topics Covered
- C corp tax rates Pre-TCJA, post-TCJA and OBBB Act
- Opening the floodgates of §1202 qualified small business stock (QSBS)
- IRS audit rates and trends
- Inflation adjusted amounts for 2025
- C corp buy-sell agreements – Looking structure changes in the eye
- All-new C corp charitable contribution mayhem
- How C corps compare to pass-throughs these days
Learning Objectives
- Identify and apply new developments affecting C corps
- Identify how the new OBBB Act legislation affects C corps
- Identify opportunities under changes to the qualified small business stock rules
- State how to sidestep a new charitable contribution deduction trap
- Identify a key consideration for buy-sell agreements regarding redemption insurance proceeds after the Connelly case
- Identify the percent of the cost a taxpayer can immediately deduct under the OBBBA special depreciation allowance for qualified production property
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of C corporations.
Advance Preparation
None
