Identify the required Schedule K-1 disclosures related to Section 199A. Understand how to allocate Section 199A relevant amounts to shareholders, partners, and trust beneficiaries. Highlights
Reporting multiple activities within one entity
Reporting tiered entities
Reporting qualified wages and the unadjusted basis immediately after acquisition of qualified property
Allocation of Section-199A-relevant amounts to beneficiaries of trusts using DNI
How to handle separately stated items for which QBI status is determined at the shareholder or partner level
How ownership changes affect Section 199A reporting on Schedule K-1 reporting and REIT income to partners or shareholders
Allocating Section 199A amounts to partners when special allocations have been made by the partnership
Registration
PICPA Member: $145 Nonmember: $195
More Information
Course No. 770303Level: Intermediate
Prerequisites:
Basic understanding of the Section 199A deduction
Notes
This is a four-credit seminar.
Speaker(s)
Jeffrey Snyder
Jeffrey (Jeff) Snyder, CPA President J.C. Snyder Co.,
Inc. Snyder Management Corporation
Jeff C. Snyder is president of the J.C. Snyder Co., Inc., a professional
accounting firm and Snyder Management Corporation, a tax compliance and planning
firm. He has been in the accounting profession for the past 30 years. Since
1996, he is also a developer and presenter of continuing professional education
for CPAs and other professionals. He combines his broad knowledge of accounting
and tax information into an energized teaching atmosphere that motivates his
students to excel in learning and understanding complex issues. He consistently
receives high evaluations from course participants and has great enthusiasm for
teaching and training.
In the mid-1990s, Snyder was an adjunct professor of accounting at Columbus
State Community College for three years and also led training for the American
Institute of Banking.
Snyder is an alumnus of The Ohio State University, where he received his
undergraduate training in accounting and economics.