Webinar: Section 199A Deduction

199A: Lessons Learned, Maximizing Deductions for Pass-Throughs

The new qualified business income (QBI) deduction, also known as the section 199A deduction, will have a major impact on pass-through entities. This course will cover what was learned from the previous tax cycle and how that can be applied in future planning to maximize deductions.

Course Objective: Participants will learn how pass-through entities are impacted by TCJA and 199A. They will also learn how to best plan for the deduction in the upcoming tax season.

Learning Outcomes: Participants will be able to:

  • Understand lessons learned from the first business cycle after TCJA such as aggregating vs. non aggregating
  • Recognize pitfalls and unknowns of TCJA as it relates to 199A such as how loss carryforwards (i.e., passive losses or NOLs) affect the QBI deduction
  • Plan for maximizing the deduction in the upcoming tax season

1.0 CPE credit in Tax

Speaker(s)

Jeffrey Kelson, Partner, EisnerAmper LLP
Allyson Milbrod, Director, EisnerAmper LLP

Date

Friday, November 22, 2019 12:00 PM to 1:00 PM ET

Registration