94523 2
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC

C Corporations carry unique blessings and curses all their own. Tax law affecting C Corps continues to change. Join Bradley Burnett, J.D., LL.M., as he gets you up-to-date with what you need to know to plan now and face the coming year.

Publication Date: December 2022

Designed For
Return preparers, tax planners, and taxpayers desiring to keep up with law changes affecting C Corps.

Topics Covered

  • 2022 Federal Tax Update for C Corps
  • Tax Cuts Jobs Act (TCJA) Corporate Income Tax Rates
  • Proposed Legislation H.R. 5376 Did Not Pass into Law
  • 2021 IRS Data Book
  • 2022 IRS Form 1120
  • Inflation Adjusted Amounts for 2022, 2023 Notice 2022-55
  • IRS Standard Mileage Rates
  • Inflation Adjusted Amounts 2022 and 2023 Fringe Benefit and Qualified Plans
  • Health Savings Account (HSA) Contribution Limits
  • Delay in Deposit of Employment Taxes
  • New Corporate Minimum Tax
  • 1% Excise Tax on Repurchases of Corporate Stock
  • C Corp Reasonable Comp of Employee Owner
  • Management Fees Don't Fly Unless Structured Correctly
  • C Corp Owner Compensation
  • Action Item Adjustments to Income Tax Return
  • TCJA (Tax Cuts Jobs Act) Expiration Dates
  • Research and Development Expenses Capitalize / Amortize Beginning in 2022
  • §163(j) Business Interest Expense Limit
  • Net Operating Losses Reporting and Proof
  • Effect of Runaway Inflation on Taxes


Learning Objectives

  • Identify and apply new developments affecting C Corps



Instructional Method

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of C Corporations.

Advance Preparation

Additional Course Details

  • Filed of Study: Taxation
  • Publisher: Wolters Kluwer
  • Course Level: Update
  • Pre-Requisites: None
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