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
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199A flowchart
Learning objective(s)
-
Apply the rules and forms reporting for deducting income from flow-through entities
Course code
Code
22WX-2553
Sponsor
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.
