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Section 199A: Applications and Challenges in 2019 Webinar

CPE

When
Jan. 20
9:00 a.m. - 1:00 p.m.

CPE Credits
4-Tax

Details

 Pricing

PICPA Member: $169 | Nonmember: $219


 More Information

Course No.
AIG4-2020-01-WEBNR-20-01
Level
Update
Prerequisites
A basic understanding of the federal tax rules relating to individuals and businesses
Note
This webinar is hosted by PICPA's partner, Surgent CPE. After registering, you will receive an email from Surgent CPE with the log-in information.

Description

  • Understand how the 20% deduction for pass-through entity owners works
  • Implement the benefits of this deduction for income tax returns

Highlights

  • Latest guidance issued by the IRS, whether by way of regulations or administrative announcements
  • What happens when the taxpayer owns multiple entities; aggregation rules
  • Calculating qualified business income (QBI)
  • How to identify a specified service trade or business
  • Taxable income limits on specified service trade or businesses
  • Maximizing the 20% deduction for pass-through entities and Schedule Cs
  • What happens if QBI for a given year is negative?
  • Whether a particular tax entity offers a greater Section 199A deduction
  • Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction


Speaker(s)

Michael J Tucker, Ph.D., LL.M., J.D., CPA

Michael J. Tucker is an employee of Surgent McCoy CPE, LLC and a consultant for the accounting firm of T.M. Byxbee Co. in Hamden, CT. He is the author of many professional articles and a veteran TV and live-seminar presenter. In addition, he heads up Surgent McCoy's webinar efforts, where he writes and hosts many of the webinars Surgent McCoy sponsors and presents. Mr. Tucker was a professor at Quinnipiac University in Hamden, CT and worked with KPMG Peat Marwick and Deloitte & Touche. Mr. Tucker received his J.D. from New York University, his LL.M. from Georgetown University Law Center, and his Ph.D. from the University of Houston.

 

 


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