Qualified Business Income Deduction Section 199A: The Ins and Outs
Thursday, Feb. 5, 2026
9 a.m.-4:40 p.m. Central
8 CPE (8 technical) | 8 IRS CE
Course code: 25WA-023D
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The Tax Cuts and Jobs Act (TCJA) was a major overhaul of our tax system that lowered the income tax rates for individual and corporate taxpayers and introduced the new 20% qualified business income (QBI) deduction for sole proprietors and pass-through entities. The cornerstone of this course is the comprehensive discussion of the 20% QBI deduction final regulations under IRC Section 199A.
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 kori.herrera@acpen.com
Major subjects
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Detailed coverage of calculating the combined qualified business income amount (i.e., QBI component and REIT/PTP component)
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Determine what trade or businesses under Section 162 are eligible for the QBI deduction (i.e., rentals and specified service trade
Learning objectives
-
Once participants have completed this session, they should be able to calculate and explain the QBI deduction to their clients, colleagues and employees.
Who should take this program?
- Professionals in public or private practice in need of an in-depth training on the 20% qualified business income (QBI) deduction
Pricing
|
Standard Member Fee |
$300.00
|
 Standard Nonmember Fee |
$300.00
|
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$300.00
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Instructor
Pat Garverick, CPA, MT, CFP
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (8.0)
Level
Intermediate
Format
Group Internet Based
Sponsor
NASBA ID#: 107810
Prerequisites
Prereq.
Background in individual and business income tax law
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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