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Section 199A Deduction: Rules and Forms Reporting (Z2-418)

100 Minutes
On demand - Video

On Demand - Video

2 CPE Credits in TX

OVERVIEW

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

BENEFITS

  • Apply the rules and forms reporting for deducting income from flow-through entities

HIGHLIGHTS

  • 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 199A compared to self-rental rule for passive activities
  • Differing impact on the sole proprietorship, partnerships and S corporations
  • Forms reporting in Form 8995 and Form 8995-A
  • 199A flowchart

COURSE LEVEL

Intermediate

PREREQUISITES

Basic working knowledge of individual and business taxation.

INSTRUCTOR

Steven Dilley

Steven C. Dilley, CPA, J.D., Ph.D.
(4.4)

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PRICING

$58.00 - Member

$78.00 - Nonmember

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This event has been cancelled.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

CPA Crossings

AREAS OF INTEREST