MNCPA is here for you.
Let us know how we can help.

New

22WX-2553: Section 199A Deduction: Rules & Forms Reporting (Webinar)

If you have questions about this event, please call us at 952-831-2707.

Date Wednesday, December 14, 2022
Time 9:30am - 11:30am
Central Time
Location Online
CPE credits CPE 2.0
Field(s)
of study
Taxes - Technical (2.0)
Instructor Steven Dilley, PhD, CPA, JD
Federal Tax Workshops, Inc.
Fees
Standard Member Fee $79.00
Standard Nonmember Fee $79.00

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.

Who should take this program?

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

Major subjects

  • 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

Learning objective(s)

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

Notes:

Course code Code 22WX-2553
Sponsor CPA Crossings, LLC
NASBA ID#: 108744
Level Intermediate
Format Group Internet Based
Prerequisites Prereq. Basic working knowledge of individual and business taxation.
Advance
prep
None

If you have questions about this event, please call us at 952-831-2707.