Business Interest Expense under Section 163(j)
Overview
This course will be an overview of:
- The calculation of the Sec. 163(j) limitation.
- Definitions of "interest expense" and "adjusted taxable income".
- Application to corporate and partnership taxpayers.
- The exceptions to the limitation for small businesses, real estate businesses, and farming businesses.
- Form 8990, Limitation on Business Interest Expense Under Section 163(j).
Learning Objectives
After completing this course, the learner should be able to:
- Identify the significant differences in tax treatment between capitalization with indebtedness versus capitalization with equity
- Calculate the Sec. 163(j) business interest expense limitation
- Recognize the exceptions to the business interest limitation for small businesses, real estate businesses, and farming businesses
- Recognize what is considered "interest" for the purposes of the limitation
- Calculate "adjusted taxable income"
Details
- Field of Study
- Taxes
- Credits
- 1 Credit
- Provider
- Becker Professional Education IRS Approved Program
- Knowledge Level
- Basic
- Advanced Preparation
None
- Course ID
- 42951/49877
- Publication Date
- 01/30/2026
- Planned Expiration
- 01/31/2027
- Prerequisites
None
- Field of Study
- Taxes
- Credits
- 1 Credit
- Provider
- Becker Professional Education IRS Approved Program
- Knowledge Level
- Basic
- Advanced Preparation
None
- Course ID
- 45237/54397
- Publication Date
- 08/04/2026
- Planned Expiration
- 01/31/2027
- Prerequisites
None
Instructor
Stan Pollock
Stan earned his bachelor’s degree in Business Administration from California State University, Northridge in 1980. He now runs a two-office tax, accounting and consulting practice in Oakland and San Francisco, California. The practice focuses on high net worth individuals and small businesses, providing quality, personalized financial and tax guidance. Stan has taught continuing education courses to practitioners throughout the country on a regular basis for over 10 years. Stan has been a regular guest on a local radio talk show discussing taxes and has been quoted several times in local papers. He previously taught accounting courses in junior colleges in Southern California.
Stan Pollock
Stan earned his bachelor’s degree in Business Administration from California State University, Northridge in 1980. He now runs a two-office tax, accounting and consulting practice in Oakland and San Francisco, California. The practice focuses on high net worth individuals and small businesses, providing quality, personalized financial and tax guidance. Stan has taught continuing education courses to practitioners throughout the country on a regular basis for over 10 years. Stan has been a regular guest on a local radio talk show discussing taxes and has been quoted several times in local papers. He previously taught accounting courses in junior colleges in Southern California.
Accreditations
- 1 year course access
- NASBA-approved content
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