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TCJA: Section 199A Pass-Through Deduction

pwx15xx cover Cost | Hours: $14  |  3 CPE hours enroll now
2019 updated a
Text included: Yes (PDF ebook) View outline
Valid for: EA | AFSP | Most CPAs | others

Fun CPE Course No. PWX1519

Text Included: Tax Cuts & Jobs Act (56 pages, including Appendix)

Format: Interactive self-study | 50-minute hour credit

Subject classification: Taxation

Exam questions: Review - 11 | Final - 20

Prerequisites: None

Advance preparation: None

Course level: Overview

Course last updated: September 27, 2019

Learning objectives:  Upon completion of this course, you should be able to:

  • Explain how 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.

Yes we report your CE hours to the IRS We do report your CE hours earned to the IRS electronically.  We are an approved IRS CPE provider for Enrolled Agents and Tax Preparers.

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