AE&P and Dividends

With: Steve O'Rourke

AE&P and Dividends

Session#: 924-10

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!

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