Section 199A Compliance: Rules and Reporting After OBBBA
Friday, Sept. 11, 2026
10-11:55 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WA-5092
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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
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A deep-dive look at the Section 199A flow-through entities deduction.
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Calculation of qualified business income.
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Application to rental real estate - "safe harbor" rule and aggregation rules.
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Self-rental rule for 199A compared to self-rental rule for passive activities.
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Differing impact on the sole proprietorship, partnerships and S corporations.
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Forms reporting in Form 8995 and Form 8995-A.
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Section 199A flowchart.
Learning objectives
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Identify the impact of the Section 199A rules on a variety of business entities.
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Identify new provisions to Section 199A after OBBBA 2025.
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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
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Standard Member Fee |
$89.00
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 Standard Nonmember Fee |
$89.00
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