Introduction to IRC §199A
With this one-hour course, you will:
- Identify what constitutes qualified business income for purposes of IRC §199A
- Learn what a specified service trade or business is:
- Cover specific fields such as health, accounting, and performing arts
- Understand the reputation or skill provision
- Understand how to calculate the 20% deduction:
- For taxpayers above, below, or within the phase-out range
- For specified service and non-specified service taxpayers
- Know how multiple trades or businesses impact the deduction calculation
- See how wages and depreciable assets factor into the wages limitation on the deduction
- Be aware of other considerations including penalties and the effect on AMT
|EA||1 Federal Tax|
|CRTP (CTEC)||1 Federal Tax|
|Attorney||.75 General MCLE|
Course level: Basic
No advance preparation is required.
- 1 hour of CPE for one attendee
- Access to recording to watch at your convenience
- PDFs of reference manual and PowerPoint slides
- Add CPE for only $20 per additional attendee. Please contact our customer service department to register for additional CPE at (714) 776-7850.
Want to order by phone? Call us at: (714) 776-7850
You must have computer speakers to listen to this webinar
Mike Giangrande, J.D., LL.M.
This webinar is designed to meet the requirements for the specified number of hours of continuing education. This webinar has been designed to meet the requirements of the IRS Return Preparer Office; including sections 10.6 and 10.9 of Department of Treasury’s Circular No. 230 (Provider No. CRA7E); the California State Board of Accountancy; the California Bar Association; and the California Tax Education Council. This does not constitute an endorsement by these groups. The state boards of accountancy have final authority on the acceptance of individual courses for CPE credit. For more information regarding administrative policies such as complaints or refunds, contact Spidell Publishing at 714-776-7850. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, or by phone at 877-850-2832, or on the internet at www.CTEC.org.
Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. This webinar is designed to meet the requirements for one hour of continuing education for the California Board of Accountancy. Level: Basic. Field of Study: Taxes. Delivery method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. No advance preparation is required.