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Fuller Professional Education
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Quality instruction for tax professionals and aspiring law students.
Quality instruction for tax professionals and aspiring law students.

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Those preparing corporate income tax returns may sometimes wonder whether a C corporation that claims the dividends received deduction needs to enter the amount of the dividends received deduction on either the C corporation’s Form 1120 Schedule M-1 (on…

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Self-filing taxpayers and professional preparers of individual tax returns often get to Line 52 of Form 1040 (or Line 35 of Form 1040A) to claim the Child Tax Credit and notice that the inline instructions say to “Attach Schedule 8812, if required”. We’re…

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Small business owners often wonder whether it’s acceptable to make disproportionate distributions to a shareholder of an S Corporation. The following example paints a picture of a situation where business owners may consider this possibility: Tom and Jeff…

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The Internal Revenue Service announced Friday that interest rates for the fourth quarter of 2015 (beginning October 1, 2015) would remain the same through the end of the year, thus keeping the rates at: Individuals and Trusts: 3.0% for overpayments and…

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On an Illinois partnership return, the form asks for all sorts of identifying information regarding the partnership, but one of the questions, found on Question F, more particularly asks whether the partnership is “classified as an investment…

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The instructions and guidance given by the New York State Department of Taxation and Finance in relation to partnerships in New York will very often make a distinction between so-called “Article 22 Partners” and “Article 9-A Partners”, but the Department…

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Oftentimes when preparing tax compliance forms for the state of Pennsylvania, such as Form RCT-101, the preparer may not know what to put on the form when they see a line like the following: If you’re confused about what the Pennsylvania Revenue ID for a…

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Fuller Professional Education has announced the release of this year’s CTEC Continuing Education bundle for California tax professionals. The complete 20.0 credit hour continuing education bundle contains all the necessary continuing education coursework…
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