Fundamentals of Federal Income Taxation for Financially Troubled Corporations, Partnerships and S Corporations

This course was last revised on February 28, 2025.

Call 1-866-352-9540 for further credit information.

• AIPB 1.5
   
• This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
   
• AK CLE 1.25
   
• Alaska attorneys may receive 1.25 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
   
• AL CLE 1.5
   
• This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
   
• AR CLE 1.25
   
• This course has been approved for 1.25 hours of CLE by the Arkansas CLE Board.
   
• Arizona CLE 1.25
   
• The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.25 hours toward your annual CLE requirement for the State Bar of Arizona.
   
• CA MCLE 1.25
   
• Lorman Education Services is a State Bar of California approved MCLE sponsor and this course qualifies for 1.25 CLE hours of participatory credit.
   
• CT CLE 1.0
   
• Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).
   
• GA CLE 1.0
   
• This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.0 CLE hours.
   
• HI CLE 1.25
   
• This program was approved by the Hawaii State Board of Continuing Legal Education for 1.25 CLE credit hours.
   
• IL CLE 1.25
   
• This course was approved for a total of 1.25 hours of MCLE Credit by the Illinois MCLE Board.
   
• MO CLE 1.8
   
• This course qualifies for self-study CLE credit in Missouri.
   
• ND CLE 1.25
   
• North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.25 hours of CLE credit.
   
• NH MCLE 1.4
   
• NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 86 Minutes.
   
• NJ CLE 1.7
   
• This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.7 hours of total CLE credit.
   
• NM CLE 1.4
   
• This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.4 hours of credit.
   
• NY CLE 1.5 including Areas of Professional Practice 1.5
   
• This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.5 credit hours in the area(s) of Areas of Professional Practice for 1.50 hours. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys. Lorman Education- Noggin Guru, Inc. has a financial hardship guideline. Please contact customer service at 1.866.352.9539 for instructions on how to apply.
   
• PA CLE 1.0
   
• This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.0 hours of substantive law, practice and procedure CLE credit.
   
• RI CLE 1.5
   
• This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
   
• VT CLE 1.25
   
• This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.25 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
   
• WI CLE 1.5
   
• This program qualifies for 1.5 hour(s) of ondemand CLE through the WI Board of Bar Examiners.
   
• WV MCLE 1.8
   
• This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
   

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

• AK CLE 1.5
   
• Arizona CLE 1.5
   
• CA MCLE 1.5
   
• CT CLE 1.5
   
• HI CLE 1.5
   
• MO CLE 2.0
   
• NJ CLE 2.0
   
• NM CLE 1.6
   
• VT CLE 1.5
   
• WV MCLE 2.0
   

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.