August 26, 2021


4 Total CPE Credits


Section 199A: Applications and Challenges (AIG4)

  • Instructor

    Michael Frost

Learning Objectives

Understand how the Section 199A deduction is calculated and maximized Deal with the 199A deduction in the context of a rental activity

Major Topics

Latest guidance issued by the IRS, including relevant regulations, rulings, or administrative announcements Choosing to aggregate multiple trades or businesses into a single trade or business Calculating qualified business income (QBI) Identifying specified service trades or businesses Taxable income limits on specified service trade or businesses Maximizing the 20% deduction for pass-through entities and Schedule Cs Proper treatment of REIT, PTP, and cooperative income Rental activities as a trade or business and the rental safe harbor election Preparing Forms 8995 and 8995-A

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Tax


A basic understanding of the federal tax rules relating to individuals and businesses

Advanced Preparation


Intended Audience

Any tax practitioner wishing to understand and apply the 199A deduction



This event has ended.