- NY Credits : 2.0
- TX Credits : 2.0
- IRS Enrolled Agent Credits : Federal Tax/Tax Related Matters - 2.0
- IRS Non-Credentialed Return Preparer Credits : Federal Tax - 2.0
The Evolution of IRC Sec. 199A – IRS Proposed Regulations
The Tax Cuts and Jobs Act (TCJA) introduced the new Code Sec. 199A qualified business income deduction but left many questions unanswered. The IRS has issued proposed reliance regulations on the Code Sec. 199A qualified business income (QBI) deduction. The proposed regulations will be examined in-depth, including the operational rules of Prop. Reg(s). 1.199A-1 and -2, Prop. Reg. 1.199A-3’s discussion of QBI, the aggregation rules of Prop. Reg. 1.199A-4, the specified service trade or business rules of Prop. Reg. 1.199A-6, and more. Detailed examples and computations will be presented throughout the discussion.
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.
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