UtPoIT - Self-Employment and Pass-Through Income

This course - one of our "Understanding the Principles of Individual Taxation" series - will cover the fundamental principles of self-employment income for TY2026 and how it is reported primarily through the Schedule(s) C and F. This course will also cover the impact to the tax return from pass-through income, particularly from Schedule(s) K-1 originating from partnerships filed on Form(s) 1065. Detailed discussion over self-employment tax and its attendant adjustments, recordkeeping, and more will help complete the practitioner's understanding.