S Corporation Update 2025
90726 2.00

Author: Greg White

CPE Credit:  2 hours for CPAs
 

Join expert Greg White for a fast-paced in-depth examination of 2025 S corporation developments.

Publication Date: December 2025

Designed For
Tax professionals who practice in the S corporation area.

Topics Covered

  • Section 199A QBID
  • Bonus Depreciation and Section 179
  • Business Meals
  • Section 1202 Exclusion
  • Domestic Research Expenses
  • Other Business Provisions
  • 2025 Cases
  • 2025 Private Letter Rulings
  • Responsible Person Penalties

Learning Objectives

  • Identify important new cases
  • Identify important new private letter rulings
  • Identify changes in Form 1120-S
  • Identify how long the new bonus depreciation rate is effective
  • Identify the maximum Section 179 deduction beginning in 2025
  • Identify the key limitation of the §1202 gain exclusion for C corporations

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of S Corporations.

Advance Preparation
None

Additional Course Details

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