Checkpoint Learning

Course Detail

TCJA and QBID   Updated

CATEGORY: Taxation
Nano Learning
0.2 CPE Credits
Level: Basic

The deduction under Section 199A, better known as the QBID deduction, was part of the change under the Tax Cuts and Jobs Act. While it generally sounds fairly simple at a deduction for twenty percent of qualified business income from a qualified trade or business, the calculation can become quite complex quickly. This course looks at fairly simple examples for those taxpayers under the taxable income threshold. Additional example scenarios may be found in subsequent courses.

Thomson Reuters is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (

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