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Monday, January 17, 2022 Live Webcast

The Section 199A Deduction: Rules and Forms Reporting (X2-19785)

2:00 PM - 4:00 PM EST
webcast

Vendor Platform

2.0 CPE Credits in TX

OVERVIEW

DESIGNED FOR

CPAs in public practice seeking an update on the latest tax developments related to the flow-through entities deduction.

BENEFITS

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

  • Understand in depth the deduction for income under Section 199A
  • Understand reporting in From 8995 and Form 8995-A

HIGHLIGHTS

The major topics covered in this class include:

  • A deep-dive look at Section 199A, flow-through entity 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 in Form 8995 and Form 8995-A
  • Section 199A flowchart

COURSE LEVEL

Intermediate

PREREQUISITES

Basic working knowledge of business taxation.

ADVANCE PREPARATION

None

INSTRUCTOR

Steven Dilley

Steven C. Dilley, CPA, J.D., Ph.D.

PRICING

$69.00 - Member

$89.00 - Nonmember

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

CPA Crossings