Surgent's Understanding Section 199A: The 20% Deduction for Pass-Through Entity Owners and Investors in Real Estate (DEPT)

Description

Now that the new tax bill - the Tax Cuts and Jobs Act - has gone public, most tax practitioners have one question about it - how does the 20% deduction for pass-through entity owners work? We at Surgent have given numerous webinars and have received hundreds of questions regarding this deduction. In response to all those questions we decided to offer a four-hour webinar on the deduction itself, complete with numerous examples illustrating how this deduction works. We invite you to attend this interesting, insightful, and practical program.

Date/Time

Tuesday, February 13, 2018
Registration Time: 8:00am
8:00am – 11:30am

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Course Type

On-line Live Vendors

CPE Credit

4.00 hours CPE credit

Field of Study

Taxation

Level of Knowledge

Intermediate

Designed For

Any tax practitioner wishing to understand and apply the 199A deduction

Vendor

Surgent McCoy CPE, LLC

Prerequisites

A basic understanding of the Federal tax rules relating to individuals and businesses

Advanced Preparation

None

Highlights

  • The fundamental requirements to claim the §199A deduction
  • What constitutes qualified business income (QBI)
  • W-2 limits and depreciable property limits on the amount of the §199A deduction
  • Calculating the §199A deduction
  • Types of businesses and services eligible for the §199A deduction
  • The income limitations imposed on specified service trades or businesses
  • How S corporation shareholders and partners/members claim the §199A deduction

Objectives

  • Understand how the 20% deduction for pass-through entity owners works
  • Learn how to calculate the §199A deduction
  • Know how to apply and claim the §199A deduction

Location

N/A (This is a webcast)
Member Fee $189.00
Non-Member Fee $189.00
Your Price $189.00

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