THE 2026 PASS INCLUDES THIS COURSE.
Do NOT purchase this course separately if you buy a 2026 PASS.
The qualified business income (QBI) deduction under §199A remains one of the most significant tax planning opportunities for owners of pass-through entities. This course provides a practical overview of the mechanics and planning aspects of the QBI deduction, including changes from the One Big Beautiful Bill Act. Participants will learn how the deduction is calculated, how specified service trade or business (SSTB) status affects eligibility and other tax benefits, and strategies for maximizing the deduction amount.
Learning Objectives:
Explain the basic mechanics of calculating the §199A deduction.
Determine whether a business activity qualifies as a specified service trade or business (SSTB).
Apply the wage and qualified property limitations when computing the deduction.
Evaluate planning strategies to maximize the §199A deduction for clients with pass-through income.
Education Information:
IRS Program Number: NMVBP-T-00329-26-O
Credit Hours: 2 CPE (NASBA); 2 CE (IRS)
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based (NASBA); Online Webinar (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Instructor: Thomas Gorczynski, EA, CTP, USTCP Learn more about our instructors here.
If you can't attend this live webinar, you'll be automatically enrolled in the on demand version of this course where you can still earn CPE/CE.
Refund Policy: Refunds processed prior to noon ET the day before the live event are subject to a $25 processing fee. No refunds will be given for live webinars after noon ET the day before the event, but if you are unable to attend the live webinar for any reason you will be given access to the on demand webinar on the same topic. Click here for more information about our education, refund, and complaint policies.
