Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities (X1-PRK4-2027-01-WEBNR-6-01)

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Wednesday, January 6, 2027 Live Webcast

9:00 AM - 12:30 PM EST

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4 CPE Credits in TX

Section 199A is still the hottest tax topic related to the Tax Cuts and Jobs Act of 2017. The Act created new reporting requirements for relevant pass-through entities (RPEs).

DESIGNED FOR

Any tax practitioner seeking a better knowledge of the Schedule K-1 reporting requirements related to §199A

BENEFITS

Understand how to complete the required Schedule K-1 disclosures related to §199A
Understand how to allocate §199A relevant amounts to shareholders, partners, and trust beneficiaries
Understand how to calculate the amounts of wages and unadjusted basis immediately after acquisition of qualified property
Use case studies to reinforce the learning objectives

HIGHLIGHTS

The latest guidance from the IRS provided through regulations or administrative announcements
Reporting requirements for all relevant pass-through entities
Reporting for multiple activities within one entity
Allocating common items among multiple activities
Section 199A Schedule K-1 reporting for tiered entities
Calculating and reporting qualified wages and the unadjusted basis immediately after acquisition of qualified property
Allocating §199A relevant amounts to beneficiaries of trusts using DNI
Handling separately stated items for which qualified business income status is determined at the shareholder or partner level
The effects of ownership changes on §199A reporting on Schedule K-1
Reporting publicly traded partnership income and REIT income to the partners or shareholders
Reporting aggregated activities
Allocating §199A amounts to partners when special allocations have been made by the partnership

COURSE LEVEL

Intermediate

PREREQUISITES

A basic understanding of the §199A deduction.

ADVANCE PREPARATION

None

Michael A. Frost, CPA, EA
(4.6)

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PRICING

$149.00 - Member

$289.00 - Nonmember

Note: Online pre-registration will close on January 6 at 8:30 AM.

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Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities (X1-PRK4-2027-01-WEBNR-6-01)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

SESSIONS

INSTRUCTOR

Michael A. Frost, CPA, EA
(4.6)

PRICING

ADDITIONAL OPTIONS

Request a Reminder

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COURSE DEVELOPER

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Data Alerts

Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities (X1-PRK4-2027-01-WEBNR-6-01)

OVERVIEW

DESIGNED FOR

BENEFITS

HIGHLIGHTS

COURSE LEVEL

PREREQUISITES

ADVANCE PREPARATION

SESSIONS

INSTRUCTOR

Michael A. Frost, CPA, EA (4.6)

PRICING

ADDITIONAL OPTIONS

Request a Reminder

ALSO AVAILABLE

COURSE DEVELOPER

AREAS OF INTEREST

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Michael A. Frost, CPA, EA
(4.6)