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Don Farmer's Final 199A Regulations

 February 19, 2019 from 8:00 am to 11:30 am
19 / 3-207
Designed For:
Anyone involved in the preparation and/or review ofbusiness income tax returns or who provides tax advice to businesses


Practitioners have been anxiously awaiting the final regulations explaining the §199A 20% deduction. The IRS released the 247 pages of final regulations on Jan. 18, 2019. The regulations address many of the questions raised by the proposed regulations issued on Aug.16, 2018. The IRS says taxpayers may rely on either the proposed regulations in their entirety or the final regulations in their entirety when filing 2018 tax returns.

During this 4-hour course, Don will help you decide if the proposed or final regulations are best for a particular business. In addition, the IRS released a new safe-harbor rule treating real estate rentals as qualified §199A income (i.e., QBI). Don will explain the application of this new safe-harbor provision which applies to 2018 returns.

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