IRC §199A Deduction and Proposed Regulations

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IRC §199A Deduction and Proposed Regulations

With this two-hour course, you will:

  • Unravel the new proposed regulations for §199A, including:
    • Dig into who is a service business
    • Get the new definition of “reputation or skill” for determining a service business
    • Dissect newly released requirements for aggregating businesses
    • See how prior-year suspended passive losses affect current §199A deduction
    • Discuss the controversy surrounding rental income and whether it qualifies as QBI
  • Get critical tax planning tips to maximize the deduction
  • Easily compute the deduction for taxpayers above, below, and within the phase-out range
  • Identify what constitutes qualified business income for purposes of §199A
  • Understand the effect of the §199A deduction on NOLs
  • Consider workarounds for partnerships that are at a §199A disadvantage
  • Understand how to handle clients with multiple trades or businesses
  • Become comfortable with cases involving negative business income
  • Be aware of other considerations including penalties and the effect on AMT

Designation CPE Hours
CPA 2 Tax
EA 2 Federal Tax Update
CRTP (CTEC) 2 Federal Tax Update
Attorney 1.5 General MCLE

Course level: Update
General tax preparation knowledge is required.

Webinar features:

  • 2 hours 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

Learn about Spidell’s Webinars.

You must have computer speakers to listen to this webinar

Webinar Speaker

Tim Hilger, CPA
Tim is a speaker at Spidell’s Federal and California Tax Update seminar. He was a part of Spidell‘s editorial department for more than 15 years, and he continues to write and edit the federal chapters of Spidell’s Federal and California Tax Update seminar manual. Tim has a BS in business administration (accounting) from California State University Long Beach and a MS in taxation from Golden Gate University.


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. Spidell Publishing, Inc. has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. 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 the final authority on the acceptance of individual course 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 2 hours of continuing education for the California Board of Accountancy. Level: Update. 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. General tax preparation knowledge is required.

Spidell Hours

CPA
Tax 2
EA
Fed Update 2
CRTP
Fed Update 2
Attorney
MCLE 1.5

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