This course provides an in-depth analysis of §199A, the final regulations and other guidance issued on §199A, as well as choice of entity and other tax planning issues impacted by §199A.

Learning Objective

  • Describe what activities qualify for the §199A deduction, including rental activities.
  • Calculate the §199A deduction for taxpayers below the taxable income thresholds.
  • Calculate the §199A deduction for taxpayers above the taxable income thresholds.
  • Understand the tax planning implications of §199A and its final regulations.

Education Information

IRS Program Number: NMVBP-T-00151-20-S

Length: 200 minutes plus optional question-and-answer session (no CE)

Prerequisite: None

Advanced Preparation: None

Program Level: Intermediate

Delivery Method: Self-Study

Field of Study: Federal Tax Law (IRS);

Credit hours: 4 IRS

Instructor: Thomas Gorczynski, EA, CTP, USTCP Click here to learn more about the instructor

All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. Click here for more information regarding our education policies.

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