September 30, 2026


Webinar


1 CPE Credit

ACPEN: Section 199A Compliance: Rules and Reporting After OBBA

September 30, 2026
Webinar
1 CPE Credit

ACPEN: Section 199A Compliance: Rules and Reporting After OBBA

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    Instructor

    Steve
    Dilley

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Learning Objectives

Identify the impact of the Section 199A rules on a variety of business entities Identify new provisions to Section 199A after OBBA 2025 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 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 Section 199A flowchart

CPE Credits Available

1 CPE Credit
1
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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