This course explains the salient features of an S corporation. It will detail how to make an S corporation election, discuss revenue income from passive sources, identify allowable taxable years, and explain tax treatment. This course is most appropriate for the professional with detailed knowledge of S Corporations who may be at a mid-level position within an organization with operational or supervisory responsibilities, or both. <br/><br/>By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.