IRC §199A Update
With this four-hour course, you will:
- Review the basic computation of IRC §199A, including how to get it on the forms
- Learn how to include IRC §199A on a K-1 and what to look for when you get one
- Uncover the good, the bad, and the ugly of taking the safe harbor for rental properties
- Understand what can be aggregated with what — and what can’t
- Look at new guidance on which businesses are and aren’t an SSTB
- Figure out how to handle multiple businesses, one with net income and one with a loss
- See how unclear law creates software problems:
- What is the order of taxes when taking the state and local tax deduction?
- What about NIIT?
- Where does the self-employed insurance deduction go?
- Must we reduce QBI by pension and IRA contributions?
- Dig through new guidance on who is an SSTB
- Work through the computations of IRC §199A and how to get it on the K-1 and Form 1040
- Clarify how and what wages and assets are used in the wage/asset computation
|EA||4 Federal Tax Update|
|CRTP (CTEC)||4 Federal Tax Update|
|Attorney||3.25 General MCLE|
Course level: Update
General tax preparation knowledge is required.
Attendees of Spidell’s 2019 Post-Tax Season Update seminar, webinar, or self-study are not eligible for this course.
- 4 hours of CPE for one attendee
- Access to recording to watch at your convenience
- Reference manual and PDF of PowerPoint slides
- Add CPE for only $30 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. 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 4 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.