Don Farmer’s §199A Newly Released Final Regulations Update – Rebroadcast

Description

DON’T MISS WALTER NUNNALLEE’S 4-HOUR SEMINAR ON NEWLY-RELEASED FINAL REGS EXPLAINING THE 20% §199A DEDUCTION (INCLUDING TREATMENT OF RENTAL REAL ESTATE)!  

On January 18, 2019 the IRS released its “final” regulations (247 pages) under section 199A addressing virtually every aspect of the 20% deduction. Taxpayers may use the August 2018  “proposed” regulations in their entirety or these newly-released “final” regulations in their entirety for 2018 tax returns. Along with  the “final” regulations, the IRS issued Notice 2019-7 providing guidance in determining which rental real estate activities may be treated as generating “qualified business income” for purposes of the 20% deduction.

 

Major Topics
  • Whether Income from a Rental Real Estate Activity Qualifies for the 20% Deduction;
  • The Key Differences Between the Final Regulations and the Proposed Regulations;
  • Which Business Income Is “Qualified Business Income” under Section 199A;
  • Whether an “Aggregation Election” Is Available and Advisable (And How the Election Is Made);
  • Whether a Business Activity Constitutes a “Specified Services Trade of Business” (SSTB) That May Not Qualify for the 20% Deduction;
  • What Information Is Required to Be Reported by Pass-Through Entities and How it Will Be Reported;
  • Whether an Anti-Abuse Provision Applies That Could Cause an Otherwise Qualifying Deduction to Be Reduced or Lost Altogether;
  • Whether a Business Operation Represents a Single Trade or Business or Multiple Trades or Businesses.
  • And More!
Provider
Don Farmer, CPA, PA
Course Level
Update
Professional Area of Focus
Tax
CPE Field of Study
Taxes
4
Who Should Attend
CPAs and Finance Professionals with an interest of Tax.
Instructor(s)
Walter Nunnallee
Prerequisites

At Least One “Tax Season.”

Location
Online Course
Register Now
When
Mar 1, 2019
12:00 pm - 3:30 pm EDT
Total CPE Credits
4
Format
Webcast
Instructor
Walter Nunnallee

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Don Farmer’s §199A Newly Released Final Regulations Update – Rebroadcast


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