The Section 199A Deduction: Rules and Forms Reporting (C50111)


Cancellation Policy

Please note that this webinar Is from a third party vendor, CPA Crossings. We strongly recommend registering no later than one-hour before the webinar begins. Please contact CPA Crossings webinar hotline if you do Not receive your webinar invitation via email within five minutes after registering:  877-370-2220 ext. 1. Thank you.

Date(s):

06/17/2021

Registration Open:

12:00 AM - 10:00 AM

Time:

10:00 AM - 12:00 PM

Facility:

 Online

Meeting Type:

Webinars

CPE Credit:

2.00

Field(s) Of Study:

Taxation (2.00)

Level of Knowledge:

Intermediate

Price:

Member: $79.00
Nonmember: $99.00

Individual Discounts:

Not Available

Overview

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

  • Understand in depth the deduction for income under Section 199A
  • Understand reporting in From 8995 and Form 8995-A

Highlights

The major topics covered in this class include:

  • A deep-dive look at Section 199A, flow-through entity deduction
  • Calculation of qualified business income
  • Application to rental real estate "safe harbor" rule and aggregation rules
  • Self-rental rule for Section 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

Speaker(s)

Prerequisites

Basic working knowledge of business taxation.