Section 199A Deduction: Rules & Forms Reporting Webinar
Back to Search

Section 199A Deduction: Rules & Forms Reporting Webinar

CPE

When
Oct. 11
10:00 a.m. - 12:00 p.m.

CPE Credits
2-Tax

Details

 Pricing

PICPA Member: $79 | Nonmember: $104


 More Information

Course No.
FTSDRFR2
Level
Intermediate
Prerequisites
Basic working knowledge of individual and 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...

  • Apply the rules and forms reporting for deducting income from flow-through entities

Highlights

The major topics that will be covered in this class include:

  • A deep-dive look at the Section 199A flow-through entities deduction
  • Calculation of qualified business income
  • Application to rental real estate - "safe harbor" rule and aggregation rules
  • Self-rental rule for 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
  • 199A flowchart


Speaker(s)


You May Also Like

Section 199A Deduction: Rules & Forms Reporting Webinar
Dec. 14 | Webinar
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 ...
Real Estate Tax Boot Camp Webcast
Dec. 20 | Webinar
This course is a ‘deep dive’ into all things real estate tax-related for the mid-level practitioner moving into this complex area. You will deepen your understanding of the complex considerations ...
Federal Tax Implications in the Wake of COVID-19 (Construction Industry Conference)
Self-Study
Hear from Carlo Ferri, Director of Tax Strategies at Kreischer Miller on the impat of COVID-19 on federal tax procedures. If you attended the Construction Industry Conference on October 16, ...