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Understanding Section 199A: Business Income Deduction

 Tue, 11/27/2018 from 10:00 am to 2:00 pm
 Online
 
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Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
Member Price
$129.00 Regular Registration
Your Price
$159.00 Regular Registration
Designed For:

Identifying qualified business income Calculate the 199A deduction Identify how your clients can maximize the deduction

Prerequisite:

None

The Tax Cuts and Jobs Act (TCJA) added Internal Revenue Code §199A.  This Code section creates “pass-through” rules that allows individuals, estates, and trusts may to deduct up to 20% of their qualified business income from sole proprietorships and pass-through entities. Many of your clients will benefit from this deduction.  However, IRC §199A has many vague points which needed clarification.  On August 8, 2018, the Internal Revenue Service release proposed regulations on IRC §199A. As a practitioner, you need to understand these proposed regulations in order to best serve the needs of your client. 

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

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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.

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