Join expert Greg White for a fast-paced in-depth examination of 2025 partnership developments.
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 cardPublication Date: December 2025
Designed For
Tax professionals who want to remain current in the partnership tax area.
Topics Covered
- Bonus Depreciation and Section 179
- 2025 Form 1065 Instructions
- IRS Forecloses on LLC
- Guaranteed Payments
- New K-2/K-3 Exemptions
- Self-Employment Tax
Learning Objectives
- Identify developments in the area of self-employment tax and limited partners
- Identify important new cases in the partnership area
- Identify new administrative guidance in the partnership area
- Identify the maximum 2025 deduction with respect to Section 179
- Identify the new category of distributions on Form 1065 (Box 19)
- Identify the type of LLC that allows some members to qualify for LP treatment under the proposed regulations
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (1 hour)
Program Prerequisites
Basic understanding of S Corporations.
Advance Preparation
None
Instructor
Greg White
Greg White, CPA, taught for 14 years as an adjunct professor for Golden Gate University. He’s admitted to practice before the United States Tax Court. He is a founder and shareholder, in WGN PS in Seattle, WA. He has been named a Top 50 IRS Representation Practitioner in the U.S. by CPA Magazine and has taught for a number of professional organizations. Greg enjoys the technical side of tax, but also likes to have fun in class.