The National Association of Tax Professionals

The National Association of Tax Professionals

AE&P and Dividends

  • Topic(s): Business
  • Presenter(s): Steve O'Rourke
  • Session#: 924-10
  • Session Length: 50 minutes
  • Program: NATP 2014 Tax Forums
  • Date: Sep 23, 2014
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2014 WORKS PACKAGE - On Demand & On USB Flash Drive
Audio MP3 (download)
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AE&P and Dividends - Details:

Dividends from a C corporation are taxable to the extent the corporation has earnings and profits (E&P). A common misconception is that E&P and retained earnings are the same thing. While the term retained earnings refers to the undistributed earnings of a corporation, the computation is determined by generally accepted accounting principles (GAAP). In contrast, E&P is a measure of undistributed earnings of a corporation from a tax point of view. You will want to attend this session if you have any C corporation taxpayers paying dividends!