DESCRIPTION
In this module, the material focuses on a basic introduction to the different types of business tax returns. The material includes a detailed review of Form 1120, 1120S, and 1065. The module focuses on the taxation of each type of entity. The module concludes with a game called “Who Am I?” that discusses numerous characteristics of the different types of business entities.
This module also includes optional content worth 1 CPE hour.
LEARNING OBJECTIVES
- Describe the basic concepts of taxation of three different types of business entities: C corporations, S corporations, LLCs & Partnerships

