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Guide to Understanding the At‑Risk Basis Rules and Forms 6198 and 7203 (UARB)

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Live Webinar SELECT STARTING AT $99 (8 dates)

Credits: 2

Qualifies For: IRS CPE CTEC

Instructor(s): Mike Tucker, Ph.D., LL.M., J.D., CPA, Bob Lickwar, CPA

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Credits: 2

Qualifies For: IRS CPE CTEC

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Great job.and very helpful explanations regarding the topic.
Glenn

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Guide to Understanding the At‑Risk Basis Rules and Forms 6198 and 7203 (UARB)

  • Customer Rating
    (11)
  • Field of Study
    Taxes
  • Level
    Intermediate
  • Credits
    2
  • Qualifies for

    IRS CPE CTEC

Overview

Many tax clients with losses from their S corporations, partnerships, and multiple-member LLCs treated as partnerships will want to use these losses to offset their other income from other sources. This program explains when, why, and how the at-risk rules apply to allow or to prevent the owner of a pass-through entity from taking a loss from a pass-through entity and using it to offset other income. This program is extremely helpful for anyone with pass-through entity clients.

Major Topics:

  • Basis and at-risk basis
  • How to calculate the amount of annual at-risk basis
  • Forms 6198 and 7203
  • When activities may be aggregated for at-risk purposes
  • Qualified nonrecourse financing

Learning Objectives

  • Understand how a client determines his or her at-risk basis in his or her pass through entity
  • Understand how the at-risk basis calculation differs from a regular basis calculation
  • Calculate the amount of an investor's annual at-risk basis
  • Understand the structure of IRS Form 6198 and how it relates to calculating a taxpayer's at-risk basis

Designed for:

Any tax practitioner wishing to understand the at-risk rules and how they apply to losses allocated to the owners of pass-through entities

Prerequisite:

A basic understanding of the tax rules relating to partner basis and S corporation shareholder basis

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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