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Surgent's Guide to Calculating S Corporation Shareholder Stock and Loan Basis


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2.00 Credits

Member Price $99.00

Non-Member Price $124.00


This program discusses, in a practical way, how an S corporation shareholder calculates their stock and loan basis on Form 7203. Form 7203 is the IRS Form on which a shareholder is sometimes required to calculate their stock and loan basis. This topic is particularly important when an S corporation has a loss and the shareholders wish to know whether they are entitled to fully utilize the loss that has been allocated to them against their other income.


  • Introduction to Form 7203
  • Introduction to the calculation of stock basis
  • Introduction to the calculation of loan basis
  • Taxable and nontaxable S corporation distributions to shareholders
  • The election to reduce basis by deductible losses and expenses before reducing basis by nondeductible expenses


Basic understanding of tax rules relating to S corporations and S corporation shareholders

Designed For

Any tax practitioner with S corporations or S corporation shareholders as clients


  • Calculate an S corporation shareholder's basis in his or her S corporation shares on Form 7203
  • Understand and apply the S corporation shareholder loan basis rules



Non-Member Price $124.00

Member Price $99.00