Learning Objective: By taking this course the student will be able to apply the various provisions of Sec. 199A pass-through deduction including the final regulations and thus be able to advise their clients of the impact of this deduction on their individual returns. Includes detailed computation examples both qualified and specified service trades or businesses, aggregation rules, rental enterprises, how rentals qualify as a trade or business under Sec 162, including court cases, and much, much more.
CPE Hours: Federal Tax Subject = 3 CPE Credit / Total = 3 CPE Credits
Accreditation: CTEC, IRS, Enrolled Agents, NASBA CPA
Field of Study: Federal Tax Subject
Publication Date: 2/14/2020
Instructional Delivery Method: Self-Study
Advanced Preparation: No Advanced Preparation Required
Author: Lee Reams, Sr.
Course Material: A copy of the course material is available for download under the Additional References tab.
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Certified Public Accountants: CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
ClientWhys, Inc. (aka CountingWorks, Inc.) is an approved provider for IRS, NASBA QAS, and CTEC providing continuing education for CPAs, EAs, IRS, CRTPs.
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