24WA-0941: IRC Section 199A: An Up-to-Date Review of the Pass-Through Deduction (Webinar)
Wednesday, June 5, 2024
9:00am - 1:00pm Central Time
4 CPE (4 technical) | 4 IRS CE
- Saturday, May 11, 2024 - Webinar
- Wednesday, May 29, 2024 - Webinar
- Friday, June 14, 2024 - Webinar
- Saturday, June 22, 2024 - Webinar
- Tuesday, June 25, 2024 - Webinar
As part of the Tax Cuts and Jobs Act (TCJA), IRC Section 199A was added. This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of "experience" utilizing IRC Section 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code. The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC Section 199A as well as an understanding of the IRC Section 199A regulations.
- Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.
Major subjects
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Understanding the term "QBI" (qualified business income)
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Understanding the terms "SSTB" (specified service trade or business)
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Understanding the term "QTB" (qualified traded or business)
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Calculate the 199A deduction Understanding the phaseouts
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Understanding "aggregation"
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Rental property as a trade or business
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Identify how your clients can maximize the deduction
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Planning ideas
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Understand the Section 199A Regulations
Learning objective(s)
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Understand the rules of IRC Section 199A
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Understand the IRC Section 199A regulations
Who should take this program?
CPAs, EAs, attorneys, financial planners, insurance agents, and bankers
Fees
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