Content Provider
Paulwinn logo

Middle nyu2020
Self-Study CPE
TAX COMPLIANCE AND ENFORCEMENT UPDATE PART I
View Details/Register
DOES ANYBODY RESIDE HERE? REPRESENTING TAXPAYERS IN NYS RESIDENCY AUDITS
View Details/Register
NEW YORK STATE'S USE OF THE FALSE CLAIMS ACT AS A TOOL OF TAX ENFORCEMENT
View Details/Register
OUT OF TIME, OUT OF LUCK? HOW TO REQUEST RELIEF FOR A LATE OR MISSED ELECTION
View Details/Register
BLURRING THE LINES: WHEN IS TAX ADVICE SUBJECT TO THE ATTORNEY CLIENT PRIVILEGE?
View Details/Register
I WOULD RATHER PAY LESS PLEASE: HOW TO MAKE EFFECTIVE OFFERS IN COMPROMISE
View Details/Register
TAX COMPLIANCE AND ENFORCEMENT UPDATE PART II
View Details/Register
LITIGATING FOREIGN ASSET REPORTING TAX PENALTIES: THE CONTROVERSIES CONTINUE
View Details/Register
AREAS OF CONTROVERSY UNDER THE TCJA
View Details/Register
KEYNOTE ADDRESS: OFFICE OF THE TAXPAYER ADVOCATE - 20 YEARS LATER
View Details/Register
UNDERSTANDING THE SCOPE OF PRIVILEGES IN CROSS-BORDER AUDITS AND INVESTIGATIONS
View Details/Register
PRESERVING YOUR CHALLENGES UNDER THE ADMINISTRATIVE PROCEDURES ACT
View Details/Register
A PRIMER ON THE EFFECTIVE USE OF EXPERTS IN TAX COURT CASES
View Details/Register
WHEN IS THE UPDATED VOLUNTARY DISCLOSURE PRACTICE THE BEST CHOICE?
View Details/Register
OVERBROAD INFORMATION DOCUMENT REQUESTS AND DEMANDS TO INTERVIEW THE TAXPAYER
View Details/Register
WHY DO I OWE TAX WHEN IT'S NOT MY MONEY? WITHHOLDING PAYMENTS TO FOREIGN PERSONS
View Details/Register
WHAT'S NEW AT LB&I: KEY DEVELOPMENTS AND INITIATIVES
View Details/Register
KEYNOTE ADDRESS: STATE OF THE IRS - PRESENTED BY IRS COMMISSIONER CHARLES RETTIG
View Details/Register
IRS FORM 1099 REPORTING: REPORTING REQUIREMENTS
View Details/Register
EXPATRIATE TAXATION - A DEEPER DIVE
View Details/Register
FOREIGN NATIONAL TAXATION - A DEEPER DIVE
View Details/Register
FORM 1041: UNIQUE ASPECTS TO TAX ACCOUNTING FOR TRUSTS AND ESTATES
View Details/Register
MISCLASSIFICATION OF WORKERS: THE BATTLE BETWEEN 1099 VS W-2
View Details/Register
TAXATION OF IRAs AT DEATH
View Details/Register
ESTATE PLANNING STRATEGIES FOR MEDIUM AND HIGH NET WORTH CLIENTS POST TCJA
View Details/Register
1099: BEYOND THE BASICS
View Details/Register
AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
View Details/Register
EARNED INCOME TAX CREDIT
View Details/Register
AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
View Details/Register
EDUCATION TAX BENEFITS
View Details/Register
EARNED INCOME TAX CREDIT DUE DILIGENCE
View Details/Register
HOME OFFICE DEDUCTION
View Details/Register
TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
View Details/Register
TAX TREATMENT OF LIFE INSURANCE PROCEEDS
View Details/Register
THE SECTION §199A PASS-THROUGH DEDUCTION
View Details/Register
SCHEDULE C OF FORM 1040
View Details/Register
BASIC INDIVIDUAL TAXATION
View Details/Register
TAX PROCEDURE
View Details/Register
TAX FEATURES & CAPABILITIES IN EMONEY ADVISOR'S FINANCIAL PLANNING PLATFORM
View Details/Register
INTERNATIONAL CROSS BORDER TRANSACTIONS
View Details/Register
IS ESTATE PLANNING DEAD FOR THOSE WHO ARE NOT SUBJECT TO THE ESTATE TAX?
View Details/Register
§1031 LIKE-KIND EXCHANGES
View Details/Register
EXPLORING THE CPA'S EXPANDING ROLE IN A CLIENT'S TAX AND FINANCIAL PLANNING
View Details/Register
TAX EFFICIENT CHARITABLE GIVING STRATEGIES
View Details/Register
INTRODUCTION TO INTUIT PROSERIES: TAX SOFTWARE DEMONSTRATION
View Details/Register
1099-MISC: BOX BY BOX
View Details/Register
MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
View Details/Register
WORKING WITH SCHEDULE C TAXPAYERS WITH INCOMPLETE RECORDS
View Details/Register
INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
View Details/Register
NON-FILERS: A DIFFERENT TYPE OF CIENTELE
View Details/Register
ADVISING A FAMILY AFTER THE DEATH OF A LOVED ONE: TAX & FINANCIAL CONSIDERATIONS
View Details/Register
TAXATION OF US EXPATRIATES: TAX YEAR 2019
View Details/Register
INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY
View Details/Register
INTERNATIONAL TAX TREATIES
View Details/Register
THE MATHEMATICS OF SECURE: WHERE THE TAX LAW AND ECONOMICS COLLIDE
View Details/Register
ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
View Details/Register
CARES ACT ENFORCEMENT: WHAT CAN WE EXPECT FROM THE IRS?
View Details/Register
TAXPAYER PENALTIES, PROMOTER PENALTIES AND FRAUD REFERRALS
View Details/Register
PUERTO RICO TAX INCENTIVES: HOW TO GET YOUR CLIENTS TO THE 4% TAX BRACKET
View Details/Register
UPDATES FROM IRS CHIEF COUNSEL AND INDEPENDENT OFFICE OF APPEALS
View Details/Register
UPDATES FROM HEAD OF IRS COLLECTION AND THE TAXPAYER ADVOCATE
View Details/Register
IMPACT OF COVID-19 AND THE TAX CUTS AND JOBS ACT ON LIFE INSURANCE PLANNING
View Details/Register
Self study cpe
The Section §199A Pass-Through Deduction

THE SECTION §199A PASS-THROUGH DEDUCTION

Document-Based Self-Study Course
CPE Processing Fee$30.00
Webinar TranscriptionN/A
Presentation Length Hour(s)3.0 hours
CPE Credits3.0 hours
CE Credits 3.0 hours
Course Id# - HURS9-U-00430-19-S
Subject Area Taxes (Federal Tax Update)
Course LevelBasic
Instructional MethodQAS Self-Study
PrerequisitesNone
Advance PreparationNone
Recorded DateApr 29, 2019
Date OfferedApr 29, 2019
Course Description

The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, affects the tax planning and income tax liability for many taxpayers. Among those for whom the TCJA will have a more significant effect are business owners of pass-through trades or businesses who may be eligible for the TCJA’s pass-through deduction. The Section 199A Pass-Through Deduction course examines this deduction. 

It is conceptually divided into three sections: First, calculation of the pass-through deduction for business owners whose taxable income does not exceed a threshold amount set by statute; second, calculation of the pass-through deduction for business owners whose taxable income is greater than the threshold; and finally, calculation of the pass-through deduction for business owners whose taxable income is greater than the threshold and whose businesses are considered specified service trades or businesses (SSTBs). The final chapter examines each of the business categories that are considered specified service trades or businesses and identifies those businesses that might appear to be placed in those categories but which would not be deemed SSTBs.  

Upon completion of this course, the reader should be able to:


  • Apply the rules to compute the § 199A deduction for pass-through business owners whose taxable income is:

    • Not in excess of the applicable threshold,

    • In excess of the applicable threshold but not in excess of the sum of the threshold and phase-in range, and

    • In excess of the sum of the applicable threshold and phase-in range;



  • Determine W-2 wages and the unadjusted basis of qualified property immediately after its acquisition (UBIA);

  • Define qualified business income (QBI), qualified REIT dividends and qualified publicly traded partnership (PTP) income and the special rules applicable to them;

  • Recognize the aggregation rules applicable to the §199A deduction; and

  • Identify the trades or businesses considered specified service trades or businesses (SSTBs) that may be ineligible for the pass-through deduction.

Not logged
Additional Materials
Course Materials
Review Questions
Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

Loading ...

Loading ...
Linkedin

Paul Winn

Winn Publications
Financial Writer, Editor & Trainer
pjwinn@verizon.net
(757) 253-8075

Paulwinn logo

Paul J. Winn, CLU, ChFC has over thirty years experience in the life insurance and investment industry. As well as fifteen years as a financial writer, editor, and trainer. Paul has worked for Mutual Life Insurance Company of New York, Security Mutual Life Insurance Company, Principal Financial Group, and the Maryland Financial Corporation. Paul is a Published book author, writer & editor of major mutual life insurance company’s agent-training “university”, and the creator of more than 100 training courses in computer-based training, print and scripted classroom formats.

Nasba
Logo qas

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) 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: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

Paulwinn logo
Training and continuing education courses dealing principally with life insurance, health insurance, annuities and taxation.