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The Section 199A Deduction: Rules and Forms Reporting Webinar

CPE

When
Sept. 24
12:00 - 2:00 p.m.

CPE Credits
2-Tax

Details

 Pricing

PICPA Member: $79 | Nonmember: $104


 More Information

Course No.
FTSDSOD2
Level
Intermediate
Prerequisites
Basic working knowledge of business taxation.
Note
This webinar is hosted by PICPA's partner, CPA Crossings, LLC. After registering, you will receive an email from messenger@webex.com with the log-in information.

Description

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

Learning Objectives:

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


Speaker(s)


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