Not Found
Live Webcast Replay

Section 199A Review and Recent Developments


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   5
Category:
ACPEN Tax Institute |  Tax |  IRS Approved
Faculty:
Steven C. Dilley, CPA, JD, PhD
Course Levels:
Intermediate
Duration:
2 Hours
License:
Never expires.

Dates


Description

This program addresses the Section 199A deduction for flow-through entity income, including a review of the major provisions, forms reporting, and recent developments.

**Please Note:  If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.

Basic Course Information

Learning Objective
  • To provide an in-depth discussion of the deduction for income from flow-through entities.

Major Subjects
  • A deep-dive look at Section 199A flow-through entities deduction
  • Calculation of qualified business income
  • Application to rental real estate "safe harbor" rule and aggregation rules
  • Self-rental rule for 199A compared to self-rental rule for passive activities
  • Differing impact on the sole proprietorship, partnerships, and S corporations
  • Forms reporting in Form 8995 and Form 8995-A
  • 199A flowchart

Handouts

Faculty

Steven C. Dilley, CPA, JD, PhD's Profile

Steven C. Dilley, CPA, JD, PhD Related seminars and products


Steven C. Dilley, CPA, JD, PhD is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his PhD in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.


Dates

Fri, Sep 24, 2021 - 01:00pm to 02:51pm CDT
Fri, Oct 01, 2021 - 09:00am to 10:51am CDT
Thu, Oct 28, 2021 - 11:00am to 12:51pm CDT
Tue, Nov 09, 2021 - 01:00pm to 02:51pm CST
Wed, Nov 24, 2021 - 09:00am to 10:51am CST
Wed, Dec 08, 2021 - 11:00am to 12:51pm CST
Mon, Dec 20, 2021 - 01:00pm to 02:51pm CST

Additional Info

Basic Course Information

Prerequisites

Basic working knowledge of business taxation.


Advanced Preparation

None


Designed For CPAs in public practice and industry seeking an update on the latest tax developments on Section 199A and how they impact different business entities.
Original Recording Date

04/01/2020


Yellow Book

No


Course Developer

Federal Tax Workshop


Date Added to Catalog

04/21/2020


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. 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


Instructional Delivery Method

Live Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.


Reviews

5
4
3
2
1

Overall:      5

Total Reviews: 2

Please wait ...

Back to Top