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.
Objective
To provide an in-depth discussion of the deduction for income from flow-through entities.
Highlights
* A deep-dive look at the 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.
Who Should Attend
CPAs in public practice and industry seeking an update on the latest tax developments impacting the flow-through entities deduction.
Required Knowledge
Basic working knowledge of individual and business taxation.
Advanced Prep
None
Event Speaker(s)
Additional Event Information
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.
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Also Available As
Webinar
Thursday, June 30, 2022 (2:00 pm–3:40 pm ET)Register >>
Webinar
Wednesday, August 31, 2022 (2:00 pm–3:40 pm ET)Register >>
Webinar
Friday, January 13, 2023 (1:00 pm–2:40 pm ET)Register >>
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Registration Fees
| Registration | Early Bird | Regular |
|---|---|---|
| NCACPA Member | N/A | $85.00 |
| Non-Member | N/A | $110.00 |
The North Carolina Association of Certified Public Accountants 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/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.
