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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 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. On August 8, the IRS released almost 200 pages of regulations on this topic, providing greatly needed guidance and specificity concerning the relevant terms and calculations. This program will equip practitioners with the knowledge to help clients implement Section 199A and maximize the 20% deduction, in light of this new IRS guidance.

Major Topics:

  • Operational rules for calculating the Section 199A deduction
  • Definitions that apply for purposes of the Section 199A deduction
  • Calculating the deduction for taxpayers with taxable income within the phase-in-range
  • What is a specified service trade or business?
  • Computation rules and examples for individuals whose taxable income does not exceed the threshold amount
  • Computation rules and examples for individuals whose taxable income exceeds the threshold amount      
  • Treatment of non-calendar year taxpayers
  • Requirements for aggregation of separate trades or businesses
  • Anti-abuse rules targeting use of trusts
  • Guidance on methods for calculating W-2 wages for purposes of Section 199A
  • Special rules for pass-through entities, SE tax, and net investment income tax

 


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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