S Corporation Update 2025 CPE | ACCPE On-Demand Video

Author: Greg White

CPE Credit: 2 hours for CPAs

Join expert Greg White for a fast-paced in-depth examination of 2025 S corporation developments.

Publication Date: December 2025

Designed For
Tax professionals who practice in the S corporation area.

Topics Covered

• Section 199A QBID
• Bonus Depreciation and Section 179
• Business Meals
• Section 1202 Exclusion
• Domestic Research Expenses
• Other Business Provisions
• 2025 Cases
• 2025 Private Letter Rulings
• Responsible Person Penalties

Learning Objectives

• Identify important new cases
• Identify important new private letter rulings
• Identify changes in Form 1120-S
• Identify how long the new bonus depreciation rate is effective
• Identify the maximum Section 179 deduction beginning in 2025
• Identify the key limitation of the §1202 gain exclusion for C corporations

Level
Update

Instructional Method
Self-Study

Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of S Corporations.

Advance Preparation
None

The S Corporation Update 2025 ACCPE on-demand video CPE course is a flexible self-study program designed for CPAs and accounting professionals. This course provides practical knowledge and real-world applications. You can complete the course online and receive your certificate instantly upon passing the exam. ACCPE makes earning CPE convenient, affordable, and fast.