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Webinar

Section 199A Rules and Forms Reporting

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

Tuesday, Dec. 9, 2025
6-8 p.m. Central
2 CPE (2 technical)  |  2 IRS CE

Course code: 25WA-375A
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This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.

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

  • A deep-dive look at the Section 199A flow-through entities deduction
  • Calculation of qualified business income
  • Self-rental rule for 199A compared to self-rental rule for passive activities
  • Differing impact on the sole proprietorship, partnerships and S co

Learning objectives

  • Identify the impact of the Section 199A rules to a variety of business entities
  • Apply the rules and forms reporting for deducting income from flow-through entities

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

Pricing

Standard Member Fee $79.00
checkmark Standard Nonmember Fee $79.00
Our records indicate you are a nonmember. If you register, you will be charged $79.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

More program information

Instructor Steven Dilley, PhD, CPA, JD
Location Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level Intermediate
Format Group Internet Based
Sponsor Business Professionals' Network, Inc.
NASBA ID#: 107810
Prerequisites Prereq. Basic working knowledge of individual and business taxation
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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If you have questions about this event, please call us at 952-831-2707.