Description
Course Overview
The Section 199A qualified business income (QBI) deduction can provide significant tax savings, but specified service trades or businesses (SSTBs) face additional limitations at higher income levels. This Nano Learning course examines SSTB classification, taxable income thresholds, phaseouts, and W-2 wage limitations to help tax professionals evaluate deduction eligibility.
Explore additional topics in our Nano Learning course collection.
What You'll Learn
Determine how SSTB classification and taxable income limitations affect eligibility for the Section 199A qualified business income deduction.
Who This Course Is For
Tax and accounting professionals advising pass-through businesses, professional service firms, and higher-income taxpayers on Section 199A deduction eligibility.
Course Details
|
Program Level |
Basic |
|
Prerequisites |
No |
|
Advanced Preparation |
None |
|
Field of Study |
Taxes |
|
Credit Hours |
0.2 CPE |
|
Delivery Method |
Nano Learning |
|
CPE Eligibility |
CPAs |
|
Refund Policy |
For refund, complaint, or cancellation policies, contact our office at 1-800-384-1101. |
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.nasbaregistry.org.

