CPE Course Understanding Section 199A: The 20% Deduction for Pass-Through Entity Owners and Investors in Real Estate

June 29, 2018

8:30am — 12:15pm

Location

Member Price $139.50
Non-member Price $189.50

Curriculum Taxation

Field of Interest Taxation (General)

Level Intermediate

Designed For

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

Objective

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.

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

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

Instructors

Robert M. Gilwee, Jr., MS, CPA

Robert M. Gilwee, Jr., MS, CPA, is a member of the accounting firm of Gilwee and Green LLC. He has more than 20 years of practice experience in taxation. His background includes assistance in resolving tax-structuring issues using LLCs, S corporations and other entities. He is a frequent discussion leader on a variety of taxation topics. He received the 1985 Top Manuscript Award from Coopers & Lybrand and he is a member of the adjunct faculties of several colleges in his area. He is also an instructor in the Lambers CPA review course.close

Prerequisites

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

Developer

Surgent McCoy CPE, LLC

Back to Course List Add to Cart View Cart