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(AIG4) Surgent's The Complete Guide to Section 199A's 20% Pass-Through Deduction After IRS Guidance
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Section 199A is easily the least understood topic of The Tax Cuts and Jobs Act. Your clients will look to you for explanations and best practices to maximize the 20% deduction. Pass-through entities and real estate investors stand to gain valuable tax cuts, and the average practitioner cannot afford to be uninformed on Section 199A. This course will cover all relevant facets and nuances of the deduction and enable implementation for tax returns. This program will include all IRS-issued guidance.

6/12/2019
When: 06/12/2019
7:00 AM
Where: Webcast
SURGENT
AIG4-2019-01-WEBNR-163-01
United States
Presenter: Mike Tucker, Ph.D., LL.M., J.D., CPA


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Acronym AIG4
CPE 4
Vendor Surgent
Category
Taxes (Technical) (4)
Level Update
Yellow Book? No
Registration Fees
Members* $169
CPA Non-Members $189

*The Member rate applies to UACPA members and reciprocal state society members. To register online, use the ‘Register’ button above. To register by phone, call the UACPA at 801-466-8022, Monday through Friday, 8am to 4pm.

Course Description

Section 199A is easily the least understood topic of The Tax Cuts and Jobs Act. Your clients will look to you for explanations and best practices to maximize the 20% deduction. Pass-through entities and real estate investors stand to gain valuable tax cuts, and the average practitioner cannot afford to be uninformed on Section 199A. This course will cover all relevant facets and nuances of the deduction and enable implementation for tax returns. This program will include all IRS-issued guidance.

Objectives

  • Understand how the 20% deduction for pass-through entity owners works
  • Implement the benefits of this deduction for income tax returns

Major Topics

  • Latest guidance issued by the IRS, whether by way of regulations or administrative announcements
  • What happens when the taxpayer owns multiple entities; aggregation rules
  • Calculating qualified business income (QBI)
  • How to identify a specified service trade or business
  • Taxable income limits on specified service trade or businesses
  • Maximizing the 20% deduction for pass-through entities and Schedule Cs
  • What happens if QBI for a given year is negative?
  • Whether a particular tax entity offers a greater Section 199A deduction
  • Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction

Designed For: Any tax practitioner wishing to understand and apply the §199A deduction

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

Note: Login instructions will be provided by the webcast vendor.

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