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.
DESIGNED FOR
CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction.
BENEFITS
After attending this presentation, you will be able to...
- Apply the rules and forms reporting for deducting income from flow-through entities
HIGHLIGHTS
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
PREREQUISITES
Basic working knowledge of individual and business taxation.
ADVANCE PREPARATION
None