Events Calendar Courses

Home / Professional Development / Courses

Surgent’s Section 199A: Applications and Challenges Download (SU0052/22)

Loading Events

« All Events

  • This event has passed.

Surgent’s Section 199A: Applications and Challenges Download (SU0052/22)

Member Price $79
Non-Member Price $109
If you are a member, please login to activate member pricing.

April 8, 2022 @ 1:00 pm - 1:00 am

Event Description

Section 199A continues to challenge tax practitioners because of its complexity and its interactions with other provisions of the Internal Revenue Code. This program updates practitioners on the latest thinking about and planning strategies regarding Section 199A. It incorporates the experiences of tax practitioners regarding this provision, including issues relating to the preparation of the Forms 8995 and 8995-A. This program will include any recent IRS guidance regarding Section 199A.

Designed For

Any tax practitioner wishing to understand and apply the 199A deduction

Objectives

Understand how the Section 199A deduction is calculated and maximized Deal with the §199A deduction in the context of a rental activity

Major Subjects

Latest guidance issued by the IRS, including relevant regulations, rulings, or administrative announcements Choosing to aggregate multiple trades or businesses into a single trade or business Calculating qualified business income (QBI) Identifying specified service trades or businesses Taxable income limits on specified service trade or businesses Maximizing the 20% deduction for pass-through entities and Schedule Cs Proper treatment of REIT, PTP, and cooperative income Rental activities as a trade or business and the rental safe harbor election Preparing Forms 8995 and 8995-A

Prerequisites

A basic understanding of the federal tax rules relating to individuals and businesses

Instructions

None

Details

Date:
April 8, 2022
Time:
1:00 pm - 1:00 am

Other

Credit Hours
4
Max Registrations
0
Course Level
U
Course Type
Webinar