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    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 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 August 08, 2014

    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 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

    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 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

    Pre-Release Comments on Guidance under Section 1367 Regarding S Corporations and Back-To-Back Loans

    Comment Letter ...the government continue to spend time and money fighting over the appropriate principles to follow in determining when shareholders should be given debt basis for loans made to an S corporation
    Published on January 28, 2011

    Final Rules Issued on Bona Fide Indebtedness and Terminating Partnerships Startup Expenses

    News Final regulations were issued on S corporation shareholder basis of indebtedness of the S corporation to the shareholder only if the indebtedness is bona fide and on the deductibility of startup expenditures and organizational expenses for...
    Published on July 23, 2014

    Tools and Aids

    Overview This section includes checklists and other tools related to S Corporation Taxation
    Published on March 12, 2014

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