National Association of Tax Professionals (NATP)

NATP National Association of Tax Professionals

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Guaranteed Payments and Fringe Benefits Self-Study

Summary

This course focuses on the tax reporting obligations for partnerships for guaranteed payments and fringe benefits for partners. Learn how to recognize what a guaranteed payment is and how they are reported by the partnership. Partners are able to receive various fringe benefits from the partnership. Discover how the reporting on these benefits differ from the same benefits offered to employees of the partnership.

Objectives

Upon completion of this course, you will be able to:

Summarize how to report guaranteed payments on Form 1065 and Schedule K-1 (Form 1065)
Identify various fringe benefits partners may receive and how they are reported on the partnership return

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.

Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

Because this is an online education offering, it is nonrefundable.