2025 S Corporation Update
Author: Greg White
| 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
Join expert Greg White for a fast-paced in-depth examination of 2025 S corporation developments.
Publication Date: December 2025
Designed For
Tax professionals who practice in the S corporation area.
Topics Covered
- Section 199A QBID
- Bonus Depreciation and Section 179
- Business Meals
- Section 1202 Exclusion
- Domestic Research Expenses
- Other Business Provisions
- 2025 Cases
- 2025 Private Letter Rulings
- Responsible Person Penalties
Learning Objectives
- Identify important new cases
- Identify important new private letter rulings
- Identify changes in Form 1120-S
- Identify how long the new bonus depreciation rate is effective
- Identify the maximum Section 179 deduction beginning in 2025
- Identify the key limitation of the §1202 gain exclusion for C corporations
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Basic understanding of S Corporations.
Advance Preparation
None
