Webinar

Section 199A Compliance: Rules and Reporting After OBBBA

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

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Section 199A compliance has evolved after OBBBA -- and so have the risks of getting it wrong. From revised definitions of qualified business income to updated reporting obligations, practitioners must navigate nuanced guidance affecting partnerships, S corporations, and sole proprietorships. Walk away with practical tools, compliance checklists, and calculation frameworks you can apply immediately.

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.
• Section 199A flowchart.

Learning objectives

• Identify the impact of the Section 199A rules on a variety of business entities.
• Identify new provisions to Section 199A after OBBBA 2025.
• 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

Our records indicate you are a nonmember. If you register, you will be charged $89.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.