§199A (4 CE/CPE) – August 13, 2020, 2:00 PM ET
*2020-2021 CORE 24 and PREMIUM ComPASS holders will be automatically enrolled in this class*
IRS Program Number NMVBP-T-00151-20-O
Instructor: Thomas A. Gorczynski, EA, USTCP
This course provides an in-depth analysis of §199A, the final regulations and other guidance issued on §199A, as well as choice of entity and other tax planning issues impacted by §199A.
Learning Objective
Describe what activities qualify for the §199A deduction, including rental activities.
Calculate the §199A deduction for taxpayers below the taxable income thresholds.
Calculate the §199A deduction for taxpayers above the taxable income thresholds.
Understand the tax planning implications of §199A and its final regulations.