Section 199A: Applications and Challenges
Maximize the 20 percent deduction for pass-through entity owners and Schedule Cs. Recognize the benefits of the deduction for income tax returns.Highlights
- Aggregation rules for taxpayers who own multiple entities
- Calculating qualified business income (QBI), and what happens if QBI is negative
- Can the owner of a Schedule E with net rental income claim the Section 199A deduction?
- How to identify a specified service trade or business
- Latest guidance issued by the IRS
- Taxable income limits on a specified service trade or business
Registration
PICPA Member: $145
Nonmember: $195
More Information
Course No.
764200
Level:
Update
Prerequisites:
Basic understanding of the federal tax rules relating to individuals and businesses
Notes
This is a four-credit seminar
Speaker(s)
Dennis Riley
Cutting Edge CPA
Course No. 764200
Level: Update
Prerequisites: Basic understanding of the federal tax rules relating to individuals and businesses
Notes
This is a four-credit seminar
Dennis Riley
Cutting Edge CPA
