Forms K-1:  Analysis, Interpretation, and Overview​

Date: 10/8/2026
Time: 12:00 PM - 4:00 PM EST
CPE Credit: 4 hours

This 4-hour webcast is designed to provide the ability to interpret and prepare Forms K-1 taking into account the complexity so associated.

Topics Covered

• Overview
• What is the flow-through entity?
• What makes the flow-through entity different from other types of entities?
• IRC §199A ramifications with respect to qualified business income and related issues
• Due diligence requirements for disclosure
• Discussion of basis including discussion of at-risk concepts
• Passive loss aspects
• Federal and state taxation issues
• Review of various types of K-1s based on the entity
• Review of lines on the various types of K-1s
• Tax Cuts and Jobs Act of 2017 related issues
• Various other matters

Learning Objectives:

• Provide the tax practitioner with a thorough knowledge of interpretation and preparation.
• Provide the tax practitioner with related rules and regulations.
• Provide the tax practitioner with questions to ask especially in the area of compensation.