Section 199A Deduction: Rules & Forms Reporting
Date/Time
2/14/2025
2:30 AM - 4:30 AM Central
2:30 AM - 4:30 AM Central
Course Registration
Credits
2 Credits
Event Type(s)
Webinars
Event 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. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objectives:
After attending this presentation, you will be able to...
Apply the rules and forms reporting for deducting income from flow-through entities
Instructor:
Steven C. Dilley, CPA, JD, PhD
Fields of Study:
Taxes
Major Topics:
Objectives:
After attending this presentation, you will be able to...
Apply the rules and forms reporting for deducting income from flow-through entities
Instructor:
Steven C. Dilley, CPA, JD, PhD
Fields of Study:
Taxes
Major Topics:
The major topics that will be covered in this class include:
- A deep-dive look at the Section 199A flow-through entities deduction
- Calculation of qualified business income
- Application to rental real estate - "safe harbor" rule and aggregation rules
- 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
Location
Webinar
Outlook/vCalendar/Google
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| 2/14/2025 |    |
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