Join

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

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
 
The Handelman Conference Center – Suite 400
7090 Samuel Morse Dr
Columbia, MD 21044 US
View in Google Maps
Register Now
When
Feb 15, 2019
8:30 am - 12:00 pm EDT
Location
The Handelman Conference Center – Suite 400
7090 Samuel Morse Dr
Columbia, MD 21044 US
Total CPE Credits
4
Format
In-Person + Simulcast
Instructor
Walter Nunnallee

MEMBER


$ (% off)
$175.00

NON-MEMBER


$ (% off)
$225.00
Become A Member

Register for this Event

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


Loading
Your browser is out-of-date!

Update your browser to view this website correctly.

Update my browser now

×