Section 199A – SSTB - 0.2 CPE

The Section 199A qualified business income deduction can provide substantial tax savings for pass-through businesses. However, specified service trades or businesses (SSTBs) face unique income limitations and phaseout rules that can significantly reduce or completely eliminate the deduction at higher income levels.

Learning Objective

Determine how SSTB classification and taxable income limitations affect eligibility for the Section 199A qualified business income deduction.

Course Description

This nano-learning course examines the Section 199A qualified business income deduction rules applicable to specified service trades or businesses (SSTBs), including income thresholds, phaseouts, and wage limitations.

Ideal For

Tax professionals, enrolled agents, CPAs, and advisors working with pass-through businesses, professional practices, and high-income taxpayers subject to Section 199A limitations.

Why This Matters

Incorrect SSTB classification or miscalculating taxable income limitations can cause taxpayers to lose significant Section 199A deductions. Understanding phaseout ranges, W-2 wage limitations, qualified business income adjustments, and strategic planning opportunities is critical when advising high-income business owners and professional service firms.

Author / Instructor

Lee T. Reams, Sr., BSME EA
Lee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.

Course Details

This course qualifies for NASBA continuing professional education credit. 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.

Navigate the Complex Section 199A SSTB Rules with Greater Confidence

Start Section 199A – SSTBs and learn how SSTB classifications, income thresholds, wage limitations, and planning strategies affect the qualified business income deduction.