Webinar: Section 199A Rules and Forms Reporting
WB1019 | Course | Intermediate | Scheduled
Description
This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.
*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Taxes |
Designed For
CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction
Prerequisites
Basic working knowledge of individual and business taxation
Highlights
- A deep-dive look at the Section 199A flow-through entities deduction
- Calculation of qualified business income
- Self-rental rule for 199A compared to self-rental rule for passive activities
- Differing impact on the sole proprietorship, partnerships and S corporations
- Forms reporting in Form 8995 and Form 8995-A
- 199A flowchart
Objectives
- Identify the impact of the Section 199A rules to a variety of business entities
- Apply the rules and forms reporting for deducting income from flow-through entities
Preparation
None
Notes
This webcast is provided by ACPEN. After registering for the course, you will receive an email from ACPEN with instructions for logging in to the webcast and obtaining your eMaterials.
Prices
- Member (Early Bird)
- $79.00
- Non-Member (Early Bird)
- $109.00
- Member
- $79.00
- Non-Member
- $109.00