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Update on Section 199A: What We Now Know After Tax Season (S19U)

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Live Webinar SELECT STARTING AT $169 (8 dates)

Credits: 4

Qualifies For: IRS CPE CFP

Instructor(s): Mike Tucker, Ph.D., LL.M., J.D., CPA, Joshua Becker, Karen Davis, EA, MBA, Ph.D.

$169

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Credits: 4

Qualifies For: IRS CPE

$89

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Update on Section 199A: What We Now Know After Tax Season (S19U)

  • Customer Rating
  • Field of Study
    Taxes
  • Level
    Update
  • Credits
    4
  • Qualifies for

    IRS CFP CPE

Overview

The Section 199A 20% deduction is by far the most complex and important provision, at least for most taxpayers, resulting from the Tax Cuts and Jobs Act of 2017. When this provision came into effect there were many unknowns. This program will review what we have learned about the implementation of Section 199A since its enactment and will identify areas where guidance is still needed. For the issues that are unresolved, the presenters will discuss plausible interpretations of the existing statutory language that might be helpful in taking tax return positions.

Major Topics:

  • What is a trade or business for purposes of the Section 199A 20% deduction
  • When is a rental activity a trade or business
  • Relationship between the trade or business requirement and the passive activity rules
  • How tiered entities claim the Section 199A deduction
  • When basis of depreciable property is adjusted for purposes of the 2.5% limitation
  • Calculating W-2 limitations when there are related business entities and/or a common paymaster
  • Much more relating to the areas of Section 199A that need IRS guidance

Learning Objectives

  • Identify and understand the areas of Section 199A that need IRS guidance
  • Identify and understand plausible tax return positions to take with respect to those areas of Section 199A where the IRS has not provided guidance

Designed for:

Tax practitioners who anticipate advising clients with respect to any aspect of Section 199A, the 20% deduction

Prerequisite:

A basic understanding of the tax rules relating to individual income tax

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
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