Date: Monday, November 14th 12:00 – 2:00 PM EST
Speaker: Jane Ryder, EA, CPA
Full Partnerships Certificate Program: $200 for NAEA Members | $360 for nonmembers
CE: N/A

Partnerships and LLCs filing as partnerships, Form 1065, are the second most common business tax return filed in the US, after S corps. This course will review each type of partnership; general partnerships, limited partnerships, PTPs, LLPs, and LLCs filing as partnerships. We’ll demonstrate the unique compliance and tax attributes of each type of partnership and the pros and cons of each entity. We’ll discuss special income and basis allocations that are available to partners and LLC members including guaranteed payments, state PTET elections, and much more. Also, late filing penalties and other compliance matters.