Customer Service: 800-778-7436     

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Guide to Understanding the At-Risk Basis Rules and Form 6198 (UARB)

Choose CPE Format:

Live Webinar SELECT STARTING AT $89

Credits: 2

Qualifies For: CPE

$89

Choose a Webinar Date

Please choose a Webinar date

NO HASSLE REFUNDS & TRANSFERS
EASY CANCELLATIONS
Self-StudySELECT

This course is not currently available. Please fill out this short form to be notified when self-study options are available.

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

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

Guide to Understanding the At-Risk Basis Rules and Form 6198 (UARB)

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

    IRS CPE

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
  • How to prepare Form 6198
  • 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

  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

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

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Self-Study Library Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

$499

Learn More

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through 12/31/17

$649

Learn More

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts Access for a year from purchase date

  • Unlimited 24/7 access to all self-study courses

  • Includes Premium courses

$849

Learn More
  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

Explore Additional Courses by Topic

SURGENT IS APPROVED AS A PROVIDER OF CONTINUING EDUCATION BY:

Thank You!

Thank You! Your subscription has been submitted.