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Section 199A Deduction: Rules and Forms Reporting

2:00 pm–3:40 pm ET

# of CPE Credits

2

Description

This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.

Objective

To provide an in-depth discussion of the deduction for income from flow-through entities.

Highlights

* 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.

Required Knowledge

Basic working knowledge of individual and business taxation.

Advanced Prep

None

Event Speaker(s)

Mr. Steven C. Dilley, CPA, JD, Ph.D. ( Federal Tax Workshops, East Lansing, MI ),

Additional Event Information

Technical Support
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If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .

*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.

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Also Available As

Webinar
Wednesday, August 31, 2022 (2:00 pm–3:40 pm ET)
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Webinar
Friday, November 4, 2022 (1:00 pm–2:40 pm ET)
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Webinar
Friday, January 13, 2023 (1:00 pm–2:40 pm ET)
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Event Vendor:Federal Tax Workshops
Field of Study:Taxes
Level: Intermediate
Other:Enrolled Agent

Event Type:Webinar
NASBA Instructional Method:Group Internet Based
Event Code:WB024122

Registration Fees

RegistrationEarly BirdRegular
NCACPA MemberN/A$85.00
Non-MemberN/A$110.00
CPE Sponsors LogoThe North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.

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