February 13, 2023


Webinar


2 Total CPE Credits

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Section 199A Deduction: Rules & Forms Reporting

Learning Objectives

After attending this presentation, you will be able to...

  • Apply the rules and forms reporting for deducting income from flow-through entities

Major Topics

The major topics that will be covered in this class include:

  • 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
  • 199A flowchart

CPE Credits Available

2
Total CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Prerequisites

Basic working knowledge of individual and business taxation.

Advanced Preparation

None

Intended Audience

CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction.

Provider

CPA Crossings

Register For This Event

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    $ 79 79
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  • ASCPA Non-Member

    $ 129 129
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