Webinar: Section 199A Deduction: Rules & Forms Reporting

WC445  |  Course  |  Intermediate  |  Scheduled

Description

This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and rec

Credits

Number of Credits Type of Credits
2.00 Taxes

Designed For

CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction.

Prerequisites

Basic working knowledge of individual and business taxation.

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

Objectives

After attending this presentation, you will be able to...

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

Preparation

None

Notes

Webinar Day - HELP and Assistance Instructions

  1. The session will open 30 minutes prior to the start time. At that time, you will receive a reminder email bringing you to your Attendee Dashboard and a link to join the webinar.
  2. We recommend you log in early to ensure you are ready to go when the presentation begins.
  3. IF YOU ARE HAVING TROUBLE LOGGING INTO THE WEBINAR, please call the CPA Crossings Customer Service Team at (877)-370-2220 Ext. #1.

Prices

Member (Early Bird)
$89.00
Non-Member (Early Bird)
$89.00
Member
$89.00
Non-Member
$89.00
Your Price: $89.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.