The first course in this series introduces you to Form 1065, which is used to report to the IRS the income, deductions, credits, and other items from the operation of a partnership or a limited liability company (LLC). The course defines a partnership for the purposes of filing Form 1065, and provides details on the different forms and schedules that need to accompany Form 1065 when it is filed. The role of the preparer, filing requirements, due dates and extensions are also explained. The second part of this course gives detailed instructions on how to accurately complete the top of page 1 on Form 1065. Alerts of new changes for the year are given, as well as reviews of the fundamentals pertaining to the topic in question. Examples illustrate how the related Internal Revenue Code rules apply. There is frequent emphasis on the rationale of the rules under discussion. Links to schedules for particular items are included, as well as practice pointers, pitfalls and recent developments, with the cases and rulings noted. Visit the CCH Learning Center Website For More Information, To Purchase and To Enroll.