Detailed Look at How the New Rules in Section 199A for the Deduction for Qualified Business Income of Pass-Thru Entities Work
Join Bob Keebler, CPA/PFS, MST, AEP on Thursday January 4th @ 3pm ET for his special LISI webinar focused on how the new pass-through income taxation rules work. This is a “must see” webinar series for all practitioners who have pass-through clients. During the webinar, Bob will cover the following topics:
- A Policy Perspective – What is Congress Hoping to Achieve with Section 199A
- Understanding Four Types of Taxpayers:
- Nonservice Business with Over $315,000 of Taxable Income
- Nonservice Business with Less Than $315,000 of Taxable Income
- Specified Service Trade or Business with Income of $315,000 or Less
- Specified Service Trade or Business with Income over $415,000 or Less
- What is a Specified Service Trade or Business?
- Understand the limitation based on W-2 wages and capital
- Planning for Income Between the Phaseout Limitations – A critical 2017 and 2018 Concept
- Treatment of Carryover Losses
- The Impact of the Pass-Thru Deduction on Prior Year Losses
- Treatment of Real Estate Income and The 50% Wage Limitation
- The Impact of Reasonable Compensation and Guaranteed Payments
- The Impact on Qualified REIT Income
- Relationship to the Net Investment Income Tax
- Changes in the Accuracy-Related Penalty
There will be no CE for this webinar
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