Checkpoint Learning

Course Detail

199A: Strategies to Maximize the QBI Deduction  

CATEGORY: Taxation
COURSE ID: W554T, VERSION 1.00
(269)
Webinar
2 CPE Credits

The IRC Sec. 199A deduction was a key component of the Tax Cuts and Jobs Act (TCJA). The Joint Committee on Taxation projects that 26.8 million taxpayers will claim the IRC Sec. 199A deduction for business income from Schedule(s) C, E or F in 2019. This webinar will examine techniques and planning opportunities to maximize a taxpayer’s IRC Sec. 199A deduction, including choice of business entity considerations, compensation structures, maximizing the unadjusted basis of qualified assets, opportunities to include rental activities, the aggregation election and more. 

NOTE: The voluntary IRS Annual Filing Season Program (AFSP) requires that CE Sponsors collect PTINs from IRS professionals who wish to receive IRS credit. IRS PTIN holders (including Enrolled Agents) should enter their IRS PTIN into Checkpoint Learning so that course completions can be reported to the IRS. You do not need to enter your PTIN for each course you take; you only need to add it once. If you have any questions on how to do this, please contact us 800-231-1860. 

THIS WEBINAR IS NOT ELIGIBLE FOR CTEC CREDIT.

Please contact a salesperson at 800.431.9025 to buy this course.
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