S Corporations The Election/Late Election
Exam Only
IRS Number: 5KBKR-T-00957-25-S
Available: 04/08/2026
Product Description
TBD
Prerequisites
NoneField of Study
Taxes-1.00NASBA Categories
TaxesCourse Level
IntermediateCourse Objectives
At the conclusion of this course the student will understand how and when to make the S election, and what the rules for making the election entail. The student also receives detailed instruction on how to make a late S election for regular corporations and LLCs. A number of examples are included.