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Understanding Section 199A: The 20% Deduction for Pass-Through Entity Owners and Investors in Real Estate (DEPT)

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Understanding Section 199A: The 20% Deduction for Pass-Through Entity Owners and Investors in Real Estate (DEPT)

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

    IRS CFP CPE CTEC

Overview

By far the most complex and (for many taxpayers) most important provision of the Tax Cuts and Jobs Act is the Section 199A 20% deduction for pass-through entity owners and real estate investors. CPAs must know how Section 199A works in detail so their clients can take advantage of the tremendous opportunities this provision offers. This program will equip practitioners with the knowledge to help clients implement Section 199A and maximize the 20% deduction.

Major Topics:

  • Maximizing the 20% deduction for pass-through entities and Schedule C’s
  • Whether a particular tax entity offers a greater Section 199A deduction
  • What happens when the taxpayer owns multiple entities
  • Calculating qualified business income (QBI)
  • What happens if QBI for a given year is negative
  • Taxable income limits on specified service trade or businesses
  • How to identify a specified service trade or business
  • Whether the owner of a Schedule E with net rental income can claim the Section 199A deduction

 


Learning Objectives

  • Understand how the 20% deduction for pass-through entity owners works
  • Maximize the benefits of this 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

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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