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Section 199A Deduction: Rules & Forms Reporting

Overview

This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Prerequisites

Basic working knowledge of individual and business taxation.

Objectives

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

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

Highlights

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

Register Now

Materials are generally available 3 days in advance of an event. Once you have downloaded the manual, we are unable to cancel your registration.

Event Code:

WX46243

2 CPE Credits
Tax: 2 Credits

Registration

Member Price:
$89
Non-member Price:
$119

Registration is open through 02/14.

Friday, February 14th

3:30pm to 5:30pm

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Instructor

Steven Dilley