This session, from TEI’s Mastering Consolidated Returns: A Comprehensive Overview for Tax Professionals course, will introduce the fundamental principles of U.S. consolidated returns, including the basics of affiliated groups and electing to file a consolidated return. Attendees will gain an understanding of the benefits and complexities of consolidated return filing.
Learning Outcomes:
- Define an affiliated group.
- Understand the criteria for filing a consolidated return.
- Identify the advantages and disadvantages of electing consolidated return status.
Instructor(s):
William Pauls, Principal, Deloitte Tax LLP
Howard Wagner, Managing Director, Forvis Mazars, LLP
Mark Schneider, Associate Chief Counsel, IRS Office of Chief Counsel (Corporate)
General Course Information
Access
Online, upon completion of the checkout process, you will be directed to our Learning Management System (LMS) for access to the full course.
For member pricing, please login to tei.org
This is a digital product. With full paid access, content will be available for one year after the purchase date.
CPE Credits
This digital product is not eligible for Continuing Professional Education (CPE) credit.
This session includes recordings from the 2025 virtual program and the corresponding PowerPoint slides.
Length of Course
This session will take approximately 1.0 hours to complete.
NASBA Field of Study
Taxes
Level
Basic
Prerequisites
None
For more information, please refer to CPE requirements and NASBA sponsorship details.
Terms & Conditions
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