MenuClose
 Log Out
Cart 0 items
Site Search
Course Search

Don Farmer's Section 199A: A Deeper Dive

 Wed, 10/22/2025 from 2:00 pm to 3:40 pm
 
2.0
26 / 3-333W
Registration is Open
Member Price
$79.00 Regular Registration
Your Price
$99.00 Regular Registration
Designed For:

Tax professionals at any level.

Prerequisite:

None

Section 199A, also known as the Qualified Business Income (QBI) deduction, remains one of the most significant — and complex — provisions of recent tax reform. While many practitioners are familiar with the basic rules, the practical application continues to raise questions in areas such as aggregation, specified service trades or businesses (SSTBs), W-2 wage and UBIA limitations, and interactions with other tax provisions. With the One Big Beautiful Bill (OBBBA) permanently extending IRC 199A, it's a good time to refresh on the more intricate concepts to help lead future consulting projects.

This webinar takes an advanced, practitioner-focused dive into Section 199A, using real-world examples, case studies and problem-solving approaches. Participants will gain a deeper understanding of nuanced issues, common pitfalls, planning opportunities and the latest IRS guidance to confidently advise clients and optimize the deduction.

Objectives

By the end of this course, participants will be able to:

  • Analyze the mechanics of the Section 199A deduction, including the QBI, W-2 wage and UBIA components.
  • Identify specified service trades or businesses (SSTBs) and understand the phase-out rules.
  • Apply aggregation rules to evaluate when combining businesses maximizes the deduction.
  • Interpret recent IRS regulations, rulings and guidance that impact Section 199A planning.
  • Evaluate common problem areas, such as rental real estate, guaranteed payments and entity selection.
  • Implement tax planning strategies to optimize client outcomes under Section 199A.
  • Assess the interaction of Section 199A with other provisions, including self-employment tax, retirement contributions and choice of entity considerations.

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.