Webinar

Section 199A: Review and Recent Developments

This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.

This course qualifies for PTIN credit.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Objectives

After attending this presentation you will be able to...

  • Recognize the deduction for income from flow-through entities using flowcharts and examples
  • Identify the rules pertaining to Section 199A

Highlights

The major topics that will be covered in this class include:

  • A deep-dive look at the Section 199A flow-through entities deduction
  • Calculation of qualified business income
  • Application to rental real estate - "safe harbor" rule and aggregation rules
  • Self-rental rule for Section 199A compared to self-rental rule for passive activities
  • Differing impact on the sole proprietorship, partnerships and S Corporations
  • Forms reporting on Forms 8995 and 8995-A
  • Section 199A flowchart

Additional Information

Designed For

CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction

Vendor

CPA Crossings, LLC

Advanced Preparation

None

Credits

2.00 Taxes

Prerequisite

Basic working knowledge of business and individual taxation

Course Number

2015890

Level of Knowledge

Intermediate

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