Section 199A Pass-Through Deduction

Overview

The Tax Cuts and Jobs Act (TCJA) affects the tax planning and income tax liability for many taxpayers. Among those most affected are business owners of pass-through trades or businesses who may be eligible for the TCJA’s pass-through deduction. This course will examine the pass-through deduction authorized under §199A of the TCJA. 

Find this course for your license


License or Certification 

 

Regulator 

 

Type 

 

Learning Objectives

  • Calculate the §199A 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; and
  • Identify the trades or businesses considered specified service trades or businesses (SSTBs) that may be ineligible for the pass-through deduction 


Designed For:

CPAs, EAs, and other tax professionals

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:

Advanced Preparation: None
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