24SX-0116: Section 199A Deduction: Rules and Forms Reporting (Self-Study)
Valid for one year from purchase date
Self-study - On-Demand
2 CPE (2 technical)
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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.
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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199A flowchart
Learning objective(s)
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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.
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