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Self-Study CPE
EXPATRIATE TAXATION - A DEEPER DIVE
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FOREIGN NATIONAL TAXATION - A DEEPER DIVE
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IRS FORM 1099 REPORTING: REPORTING REQUIREMENTS
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FORM 1041: UNIQUE ASPECTS TO TAX ACCOUNTING FOR TRUSTS AND ESTATES
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MISCLASSIFICATION OF WORKERS: THE BATTLE BETWEEN 1099 VS W-2
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TAXATION OF IRAs AT DEATH
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ESTATE PLANNING STRATEGIES FOR MEDIUM AND HIGH NET WORTH CLIENTS POST TCJA
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1099: BEYOND THE BASICS
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EARNED INCOME TAX CREDIT
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AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
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AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
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EARNED INCOME TAX CREDIT DUE DILIGENCE
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EDUCATION TAX BENEFITS
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HOME OFFICE DEDUCTION
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TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION
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TAX TREATMENT OF LIFE INSURANCE PROCEEDS
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BASIC INDIVIDUAL TAXATION
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SCHEDULE C OF FORM 1040
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TAX PROCEDURE
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TAXES IN eMONEY: FINANCIAL PLANNING AFTER THE TAX CUTS AND JOBS ACT
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INTERNATIONAL CROSS BORDER TRANSACTIONS
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IS ESTATE PLANNING DEAD FOR THOSE WHO ARE NOT SUBJECT TO THE ESTATE TAX?
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§1031 LIKE-KIND EXCHANGES
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EXPLORING THE CPA'S EXPANDING ROLE IN A CLIENT'S TAX AND FINANCIAL PLANNING
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TAX EFFICIENT CHARITABLE GIVING STRATEGIES
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INTRODUCTION TO INTUIT PROSERIES: TAX SOFTWARE DEMONSTRATION
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1099-MISC: BOX BY BOX
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MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
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WORKING WITH SCHEDULE C TAXPAYERS WITH INCOMPLETE RECORDS
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INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
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NON-FILERS: A DIFFERENT TYPE OF CIENTELE
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ADVISING A FAMILY AFTER THE DEATH OF A LOVED ONE: TAX & FINANCIAL CONSIDERATIONS
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TAXATION OF US EXPATRIATES: TAX YEAR 2019
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INTERNATIONAL TAX: CONCEPTS IN A GLOBAL SOCIETY
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INTERNATIONAL TAX TREATIES
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UNDERSTANDING PARTNERSHIP TAXATION: DISTRIBUTIONS
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THE MATHEMATICS OF SECURE: WHERE THE TAX LAW AND ECONOMICS COLLIDE
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ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
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CARES ACT ENFORCEMENT: WHAT CAN WE EXPECT FROM THE IRS?
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TAXPAYER PENALTIES, PROMOTER PENALTIES AND FRAUD REFERRALS
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UPDATES FROM IRS CHIEF COUNSEL AND INDEPENDENT OFFICE OF APPEALS
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PUERTO RICO TAX INCENTIVES: HOW TO GET YOUR CLIENTS TO THE 4% TAX BRACKET
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UPDATES FROM HEAD OF IRS COLLECTION AND THE TAXPAYER ADVOCATE
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IMPACT OF COVID-19 AND THE TAX CUTS AND JOBS ACT ON LIFE INSURANCE PLANNING
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BEST IRA IDEAS IN 2020
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UNDERSTANDING PARTNERSHIP TAXATION: TYPES OF BASIS & CONTRIBUTIONS
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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 DateJan 15, 2020
Date OfferedJan 15, 2020
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.

199a selfstudy
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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.

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Paul Winn

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

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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.

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