MenuClose
 Log Out
Cart 0 items
Site Search
Course Search

Everything You Need to Know About the Pass-Through Entity Rules: IRC 199A The Code and Regulations

 Various
 
4.0
Registration is Open
Member Price
$129.00 Regular Registration
Your Price
$159.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Sat, 06/07/2025 from 11:00 am to 2:39 pm
 Wed, 06/11/2025 from 1:00 pm to 4:39 pm
 Wed, 06/18/2025 from 12:00 pm to 3:39 pm
 Tue, 06/24/2025 from 2:00 pm to 5:39 pm
 Tue, 07/01/2025 from 1:00 pm to 4:39 pm
 Fri, 07/18/2025 from 12:00 pm to 3:39 pm
 Fri, 08/01/2025 from 1:00 pm to 4:39 pm
 Mon, 08/18/2025 from 12:00 pm to 3:39 pm
 Tue, 09/02/2025 from 1:00 pm to 4:39 pm
 Thu, 09/18/2025 from 12:00 pm to 3:39 pm
 Wed, 10/01/2025 from 1:00 pm to 4:39 pm
 Sat, 10/18/2025 from 12:00 pm to 3:39 pm
 Sat, 11/01/2025 from 1:00 pm to 4:39 pm
 Tue, 11/18/2025 from 12:00 pm to 3:39 pm
 Mon, 12/01/2025 from 1:00 pm to 4:39 pm
Designed For:

CPAs, EAs, attorneys, financial planners, insurance agents, and bankers

Prerequisite:

None

As part of the Tax Cuts and Jobs Act (TCJA), IRC § 199A was added.  This Internal Revenue Code section allows certain pass-through entities the ability to has made it deduct up to 20% of their qualified business. Although practitioners have had over three years of “experience” utilizing IRC § 100A, many practitioners still do not feel comfortable with this part of the Internal Revenue Code.  The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected].

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Update

Sponsors

For Technical Support: 
Please contact the ACPEN Help Desk at (877) 602-9877, [email protected]   or visit https://vscpa.acpen.com/Support/. The Help Desk is available by phone 24/7, 365 days a year. Allow 1 business day for email

Objectives

  • The purpose of this presentation is to provide the practitioner with an understanding of the rules of IRC § 199A as well as an understanding of the IRC § 199A regulations.

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) 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: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.