Webinar

Qualified Business Income (QBI) Deduction (Section 199A): The Ins and Outs

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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

• Detailed coverage of calculating the combined qualified business income amount (i. e. , QBI component and REIT/PTP component).
• Determine what trade or businesses under Section 162 are eligible for the QBI deduction (i. e. , rentals and specified service trades or businesses (SSTB)).
• Discuss how the 20% QBI deduction (i. e. , QBI component) is subject to a wage/capital limitation and SSTB income is phased-out for taxpayers with taxable income above the inflation adjusted threshold amounts.
• Walk through the simplified QBI Form 8995 (i. e. , taxpayers below the TI threshold amounts) and detailed Form 8995-A and related schedules.
• Determine what wages and unadjusted basis immediately after acquisition (UBIA) are for those subject to the wage and capital limitations.
• Look at what the definition of QBI is and what items are effectively connected with that trade or business (i. e. , self-employment tax, health insurance, retirement plans).
• Review the aggregation rules for the QBI computation and both the entity and individual level.
• Walk through the reporting responsibilities of partnerships and S corporations to their owners on the Schedule K-1s.
• Explain how the modifications to the net operating losses (NOLs) and Section 461(l) excess business loss limitations affect the QBI computation.

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

Our records indicate you are a nonmember. If you register, you will be charged $300.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.

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