October 8, 2025


Webinar


2 CPE

Section 199A Rules and Forms Reporting

October 8, 2025
Webinar
2 CPE

Section 199A Rules and Forms Reporting

  • View Bio

    Instructor

    Steve
    Dilley

    View Bio

Learning Objectives

  • Identify the impact of the Section 199A rules to a variety of business entities
  • Apply the rules and forms reporting for deducting income from flow-through entities

Major Topics

  • A deep-dive look at the Section 199A flow-through entities deduction
  • Calculation of qualified business income
  • 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

  • Taxes

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

ACPEN

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    Price includes $0.00 early registration discount(s) - expires 9/28

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    Price includes $0.00 early registration discount(s) - expires 9/28

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