This course reviews the §962 election in-depth, including when a taxpayer should consider making it, how it is made, and the tax consequences of the election. The intersection of the §962 election with GILTI and other tax provisions will be reviewed as well.

Learning Objective

  • Understand the benefits and costs of making the §962 election.
  • Describe the mechanism for making the §962 election.
  • Explain the effect of the §962 election on the taxpayer, including on other tax law provisions such as GILTI.


Your registration includes 2 IRS CE as well as:

  • Downloadable course manual and implementation tools as appropriate. These materials are available for download when you log into the webinar.
  • The opportunity to listen to the optional presenter and the other members of the Compass Tax Educators instructional team during the optional question-and-answer session held during the original recording.


Prerequisite: None

Advanced Preparation: None

Program Level: Intermediate

IRS Program Number for Self-Study On-Demand Webinar: NMVBP-T-00160-20-S

Delivery Method: Self-study/On-demand

Field of Study: Federal Tax Law (IRS)

Credit hours: 2 IRS

Instructor: Mary Beth Lougen, EA, USTCP Click here to learn more about the instructor

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our education policies.

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