April 11, 2025


Webinar


2 CPE

Section 199A Deduction: Rules & Forms Reporting

April 11, 2025
Webinar
2 CPE

Section 199A Deduction: Rules & Forms Reporting

  • View Bio

    Instructor

    Steve
    Dilley

    View Bio

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 CPE
2
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • 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, LLC

Register For This Event

  • ASCPA Member

    $ 89 89
    Join
  • ASCPA Non-Member

    $ 139 139
    Your Price

Please login to register.