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Access the course at any time with no set schedule. An exam is required, and a passing score must be achieved to receive CPE credit.
This online course provides a comprehensive and practical deep dive into shareholder basis calculations for S corporations, with a strong focus on Form 7203 compliance and risk management. As IRS scrutiny of basis continues to increase, tax practitioners must be able to accurately calculate, document, and, when necessary, reconstruct shareholder basis to support loss deductions and distributions.
This course walks through stock and debt basis concepts from the ground up, explains how income, losses, deductions, and nondeductible expenses flow through to basis, and highlights the most common and costly basis errors found on S corporation returns. Participants will also examine real world issues such as incoming and exiting shareholders, asset contributions and distributions, PPP loan forgiveness, employee retention credits, and other tax free grants that frequently distort basis if not handled correctly.
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A self-study course allows you to complete an educational program at your own pace and convenience, without attending a scheduled live webinar.
Depending on the course, the program may include:
After completing your registration, log in to your account and go to the "My Webinars" / "My Courses" section.
Your purchased self-study courses will be available there, along with applicable course instructions and materials.
Yes. Self-study programs are designed to provide flexibility and allow you to complete the educational content at your convenience, subject to the access period specified for the particular course.
To receive IRS CE credit, you must successfully complete all applicable course requirements.
These may include:
The specific requirements may vary depending on the course.
Yes. Qualifying self-study programs include a final assessment/examination where required.
Participants must achieve the applicable passing score to receive credit.
For IRS self-study programs, the required passing score is 70%.
Yes. We provide online self-study continuing education programs for tax and accounting professionals.
Our qualifying programs are designed to provide IRS Continuing Education (CE) credits for eligible tax professionals, subject to the specific course and applicable IRS requirements.
Where permitted under the applicable course requirements, participants may retake the assessment until they meet the required passing score.
Any applicable retest instructions will be provided within the course.
After successfully completing all required components of the course, your certificate of completion will be made available according to the applicable processing schedule.
The certificate may be delivered by email and/or made available through your online account.
Your certificate may include:
Eligible course completions are reported to the IRS according to the applicable IRS reporting requirements and timeframe.
Participants should ensure that their registration information, including their PTIN where applicable, is accurate.
If the course is being completed for IRS CE, you may be required to provide your Preparer Tax Identification Number (PTIN) and other required information.
Please ensure that your information is accurate and matches your IRS records.
Yes, where downloadable materials are included with the course.
Materials may include:
Yes, you may generally review the course content during your authorized access period.
However, CE credit is awarded only once for qualifying completion of the course, subject to applicable requirements.
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Cancellation and refund eligibility depends on the specific product and applicable terms and conditions.
To request a cancellation, contact: support@pro2learn.com
Please provide your name, registered email address, and course information.
Log in to your account and go to "My Webinars" / "My Courses."
Your previously purchased courses and applicable materials will be available there.
If you experience any difficulty accessing a course, contact: support@pro2learn.com
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If your certificate is not available after the applicable processing period, contact:
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Our support team will verify your completion status and assist you.
You generally need:
Additional requirements, if applicable, will be provided with the course.
Completing a course does not necessarily mean that it satisfies every continuing education requirement applicable to your individual credential, license, or renewal period.
Participants are responsible for confirming that the course meets their specific requirements.
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Self-Study Course
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For questions regarding IRS CE, course access, certificates, reporting, login, or course materials, please contact:
Email: support@pro2learn.com
Phone: +1- 937-993-0372
Support Hours: Monday–Friday, 9:00 AM–6:00 PM EST/EDT
Date: Oct 14, 2026
Buy NowDate: Nov 16, 2026
Buy NowDate: Nov 18, 2026
Buy NowPurchase the course online
Access the course from your account
Complete the recorded course at your pace
Go through review questions
Pass the final exam
Download your certificate of completion
