Overview
The 2017 Tax Cuts and Jobs Act (TCJA) impacts tax planning and liability, with Section 199A being a significant change for pass-through businesses, which pass income and expenses to owners without paying corporate tax. This course covers the Section 199A Pass-Through Deduction, including calculations for business owners below and above the income threshold, and for specified service trades or businesses (SSTBs), examining which businesses qualify as SSTBs.
Find this course for your license
License or Certification
Regulator
Type
Learning Objectives
- Calculate of the pass-through deduction for multiple businesses
- Determine W-2 wages and the unadjusted basis of qualified property immediately after its acquisition (UBIA)
- Define qualified business income (QBI), qualified REIT dividends and qualified publicly traded partnership (PTP) income and the special rules applicable to them
- Recognize the aggregation rules applicable to the § 199A deduction
- Identify the trades or businesses considered specified service trades or businesses (SSTBs) that may be ineligible for the pass-through deduction
Designed For:
WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.
Course Information
Adding additional credit may change exam requirements.
| Prerequisites: | Basic understanding of federal tax law concepts |
| Advanced Preparation: | None |
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