Sec. 199A Advanced Issues
Understand the More Complex Issues Revolving Around the Pass-Thru Deduction -Recorded 6/6/19
Join instructor Thomas A. Gorczynski, EA, CTC, USTCP for the Compass Tax Educators two (2) CE webinar "Sec. 199A Advanced Issues" which was recorded on June 6, 2019. There is also a question and answer session following the formal education segment.
Practitioners working with Section 199A are encountering questions and problems in trying to apply new law to client issues.
Learning Objectives
- Determine when an activity is a trade or business for Section 199A purposes, including rental activities and other ambiguous situations.
- Review the overall computational mechanism and related technical issues for taxpayers over the taxable income threshold.
- Understand how to correctly report Section 199A information on a pass-through entity return.
- Calculate the Section 199A deduction for a taxpayer with multiple qualified trades or businesses and different types of pass-through entities.
- Demonstrate how loss limitation provisions impact the Section 199A deduction, including pre-2018 carryforwards.
- Review and understand other technical and logistical issues that came up during the 2018 filing season.
Education Information
Length: 100 minutes (2 CE) each plus optional question-and-answer session (no CE)
Prerequisite: None
Advanced Preparation: None
Program Level: Intermediate
IRS Program Number for Self-study On-demand Webinar: NMVBP-T-00137-19-S
Delivery Method: Self-study/On-demand
Field of Study: Federal Tax Law (IRS)
Credit hours: 2 IRS
All continuing education credit is provided through Gregory & Associates, Inc. which is doing business as Compass Tax Educators. See below for more information regarding administrative policies, such as complaints or refunds, or contact Sherrill Trovato, EA, USTCP, President of Gregory & Associates, Inc., at 714.777.9359. There are no prerequisites or advanced preparation required for this webinar.
IRS Provider Number: NMVBP This webinar has been designed by Gregory & Associates, Inc. to meet the requirements of the IRS Return Preparer Office, including sections 10.6 and 10.9 of Department of Treasury's Circular No. 230. This does not constitute an endorsement by the IRS RPO.
Webinar Policies, Refunds, Cancellations:
CE credits are available on the on-demand webinars only by receiving a passing score of 70% on the quiz that is available to you after completion of the on-demand webinar. The quiz must be completed within 3 months of the date the on-demand webinar is purchased to qualify for CE credit. Upon completion of the quiz, send an email to [email protected] with your name and PTIN if you wish to have IRS CE credit uploaded on your behalf.
Compass Tax Educators provides high quality instruction and content. There are no refunds for the purchase of on-demand webinars, but if you experience technical difficulties while viewing a webinar, contact us to resolve the issue.
If you have any questions regarding our refund policy, or any other administrative policy, please contact Sherrill Trovato, EA, USTCP at 714.777.9359 or Geri Bowman, CPA, EA, USTCP at 330.628.0415.
Course Curriculum
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Handouts - Due Diligence, Planning Tips, Rental Flowchart, Calculation Worksheets, Is It a SSTB?
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Power Point - Sec. 199A Advanced Issues
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Webinar - Sec. 199A Advanced Issues
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CE Quiz - Sec. 199A Advanced Issues
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Evaluation - Sec. 199A Advanced Issues
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About this course
- $99.00
- 5 lessons
- 2 hours of video content
About the instructor
EA CTP USTCP Thomas Gorczynski
INSTRUCTOR THOMAS A. GORCZYNSKI, EA, CTP, USTCP is the Senior Tax Consultant at Gorczynski & Associates, LLC in Phoenix, AZ. He is an enrolled agent, a Certified Tax Planner, a Fellow of the National Tax Practice Institute (NTPI), and was admitted to practice before the United States Tax Court in 2015. He earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. His firm specializes in tax preparation for small business owners and individuals with foreign income and asset reporting requirements, tax controversy representation, and advanced tax planning strategies. Tom is a nationally-known speaker on tax law and procedure and has spoken for the National Association of Enrolled Agents (NAEA), the California Society of Enrolled Agents Super Seminars, and other national, state, and local organizations. He also is a skilled technical writer on tax law and strategy and published in EA Journal.