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Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis


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2.00 Credits

Member Price $99.00

Non-Member Price $149.00


This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income.

  • Course Instructor: Mike Tucker, Ph.D., LL.M., J.D., CPA
  • Highlights

    • Introduction to Form 7203
    • Introduction to the calculation of stock basis
    • Introduction to the calculation of loan basis
    • Taxable and nontaxable S corporation distributions to shareholders
    • The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses


    Basic understanding of tax rules relating to S corporations and S corporation shareholders

    Designed For

    Any tax practitioner with S corporations or S corporation shareholders as clients


    • Calculate an S corporation shareholder's basis in his or her S corporation shares on Form 7203
    • Understand and apply the S corporation shareholder loan basis rules



    Non-Member Price $149.00

    Member Price $99.00

    Registration for this event is closed.