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    S Corporation Tax Return - 2012

    Checklist This page includes checklists for 2011 S corporation tax returns (Form 1120S). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force
    Published on February 12, 2013

    S Corporation Pro Rata Distributions and Second Class of Stock

    Comment Letter In an October 23, 2012 letter, the AICPA recommended two private letter rulings be incorporated into the tax regulations regarding certain S corporation pro rata distributions and the creation of a second class of stock
    Published on October 25, 2012

    S Corporation Buy-Sell Checklist

    Checklist Tax Section members can take advantage of the S corporation buy-sell checklist to help ensure that shareholders don't unknowingly transfer stock or stock rights to ineligible shareholders or that a second class of stock is not created...
    Published on October 05, 2012

    S Corporation Tax Return - 2013

    Checklist This page includes checklists for 2013 S corporation tax returns (Form 1120S). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force
    Published on January 23, 2014

    S Corporation Tax Return - 2011

    Article This page includes checklists for 2011 S corporation tax returns (Form 1120S). These checklists and practice guides were prepared by the AICPA Tax Practice Guides Task Force
    Published on November 05, 2012

    AICPA Letter on S Corporation Basis of Indebtedness

    Comment Letter On November 13, 2012, the AICPA submitted comments on REG-134042-07, proposed regulations relating to basis of indebtedness of S corporations to their shareholders
    Published on November 15, 2012

    S Corporations Guidance

    Overview This section covers legislation and provides members with tools and aids and useful website links related to S Corporations and Taxation
    Published on March 12, 2014

    S Corporation NIIT

    Tools This document contains the powerpoint slides of the "NIIT for S Corporations" webcast that was presented on January 7, 2014
    Published on July 23, 2014

    Making S Corporation Elections

    Checklist This important table of 23 elections made by S corporations, their shareholders and beneficiaries of shareholder trusts summarizes the what, how, when, and the authority for each common and not-so-common election
    Published on March 01, 2010

    Renewed Focus on S Corporation Officer Compensation

    Article A Tax Adviser article that examines the factors necessary under case law to require S corporations to pay employment taxes on behalf of owners. The article was prompted by a recent Treasury Inspector General report on the subject
    Published on March 12, 2012

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