Section 199A: Review and Recent Developments

Course Details

Date

Friday, May 29, 2020

4:00am – 6:00am

Field of Study

Taxation

Course Number

CC1436

CPE Credit

2.0 hours CPE credit

Level of Knowledge

Intermediate

Vendor

CPA Crossings

Prerequisites

Basic working knowledge of business and individual taxation

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 course qualifies for PTIN credit.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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 Section 199A compared to self-rental rule for passive activities
  • Differing impact on the sole proprietorship, partnerships and S Corporations
  • Forms reporting on Forms 8995 and 8995-A
  • Section 199A flowchart

Objectives

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

  • Recognize the deduction for income from flow-through entities using flowcharts and examples
  • Identify the rules pertaining to Section 199A

Designed For

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

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

$79.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$109.00
Your Price $109.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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