IRS.gov
Small Business and Self-Employed Division
S Corporation Shareholder Stock Basis
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IRS Presenters
Susan L. Kerrick Susan L. Kerrick
Revenue Agent, S Corporation Technical Advisor
Small Business / Self-Employed
Cincinnati, OH
Click for bio
Cindy G. Medeiros Cindy G. Medeiros
Revenue Agent, S Corporation Technical Advisor
Small Business / Self-Employed
Brockton, MA
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Racheal A. Jaeckel Racheal A. Jaeckel
Revenue Agent, Subject Matter Expert
LB&I Division
Salt Lake City, UT
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IRS Moderator
Karen Brehmer Karen Brehmer
Stakeholder Liaison
Communications & Stakeholder Outreach
Small Business/Self-Employed Division
Internal Revenue Service
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S Corporation Shareholder Stock Basis

Playout date:
November 18, 2015
2 p.m. Eastern Time
1 p.m. Central Time
12 p.m. Mountain Time
11 a.m. Pacific Time

This presentation reviews the importance of tracking S Corporation shareholder stock & debt basis and provides information on how to calculate stock basis.

Topics to be covered:
  • Importance of S corporation stock basis,
  • S Corporation stock basis ordering rules,
  • Computation of S corporation shareholder stock basis,
  • What constitutes valid shareholder debt basis, and
  • Tax ramifications of an S corporation’s repayment to a shareholder on reduced basis debt.
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