On-Demand: Practice Education Workshop - Partnerships
IRS Program #: X9QQU-T-00907-22-S
CTEC #: 6257-CE-0111
CE: 2 IRS CE & 2 CTEC credits
Speakers: Jane Ryder EA, CPA & Darryl Brown, PhD, EA, CPA
Completed examples of partnership capital accounts, advancedpartner reporting, partner liability allocations, sample closing balance sheets, sale of a partnership interest, and other calculations.
SAMPLES, EXAMPLES, & CALCULATIONS FOR REVIEW:
- Sample basis calculations for contributed property, distributions, & liabilities.
- Reporting for contributing or distributing property or other assets
- Capital account calculations for sale of a partnership interest
- Allocation of partnership liabilities between re-course, non-recourse, and qualified non-re-course
- Calculate a Section 754 Step Up and reporting allocated depreciation related to the step up
- Sample balance sheet for partnership dissolution
- Sample amended partnership Form 1065
- Schedules K-2 & K-3, common reporting for domestic partnerships
- Sample K-1 reporting for SMLLC partners, foreign partners, tiered partnerships, or LLCs
Continuing Education
This course qualifies for IRS Continuing Education Hours and CTEC hours. NAEA reports IRS CE on a monthly basis. If you have not received your CE Hours in your IRS PTIN Account by the end of the month after receiving the certificate, please contact NAEA at education@naea.org. If you require CTEC hours, email education with your CTEC member number.
Webinar Refund Policy
To request a refund, contact the NAEA education team via email at education@naea.org. An NAEA education team member will review the request for refund. If the refund request has been approved, the refund will be refunded on the same method of purchase. Live Webinars, also offered On-Demand Webinars will not be refunded.