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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.
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 Advance Preparation
None IRS Approved
Yes CFP Approved
No
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