This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.
To provide an in-depth discussion of the deduction for income from flow-through entities.
* 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.
Who Should Attend
CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction.
Basic working knowledge of individual and business taxation.
Additional Event Information
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