Consolidated Tax Returns - Qualifications and Requirements

CATEGORY: Taxation

COURSE ID: CLCNS1, VERSION 4.00

(305)

Online & Mobile

2 CPE Credits

Level: Intermediate

This course introduces the filing requirements of a consolidated income tax return. The first chapter presents the technical definitions of a controlled, affiliated and consolidated groups as well as the different relationship groups like parent-subsidiary, brother-sister and combined controlled groups. The second chapter outlines the benefits and qualifications to be considered an affiliated group as well as including an LLC in a consolidated return. The third chapter dives deeper into the qualifications and election of filing a consolidated return. Then, the last two chapters present intercompany transactions and Separate Return Limitation Year (SRLY) Rules.

2 Credits

$49.00

Online & Mobile

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Accreditation Information

NASBA Delivery QAS Self-Study

NASBA Field of Study Taxes 2 hours

NASBA National Registry of CPE SponsorsYes

NASBA Publication Revision Date 05/2024

Other Certifications

NY Credits : 2.0
TX Credits : 2.0
IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
IRS Non-Credentialed Return Preparer Credits : Federal Tax - 2.0

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Format :Online & Mobile

Consolidated Tax Returns - Qualifications and Requirements

Accreditation Information

Learning objectives

Course outline

Requirements