Compass Tax Educators

Join instructor Thomas A. Gorczynski, EA, CTC, USTCP for the Compass Tax Educators four (4) CE webinar "Sec. 199A with Final Regulations" which was recorded on January 24, 2019.  Instructor Kevin Huston, EA USTCP is also on this webinar during the question and answer session following the formal education segment.

The Tax Cuts and Jobs Act added Sec. 199A to the tax code in order to provide a deduction for owners of certain pass-through businesses.  This new deduction, while potentially valuable to business owners, is complicated and has many nuances built into it. 

This course provides a deep analysis of Section 199A, the final regulations issued on Section 199A, as well as choice of entity and other tax planning issues impacted by Section 199A.

Learning Objectives

1. Calculate the Section 199A deduction for taxpayers below the taxable income thresholds.

2. Calculate the Section 199A deduction for taxpayers above the taxable income thresholds.

3. Understand the key rules and definitions as outlined in the final regulations and how they differ from the proposed regulations, if applicable.

4. Apply the Section 199A rules to a variety of taxpayer situations to arrive at the correct deduction amount.

5. Understand the tax planning implications of Section 199A and its final regulations.

Event details:

• Length: 200 minutes (4 CE) plus optional question-and-answer session (no CE)
• Prerequisite: None
• Advanced Preparation: None
• Program Level: Intermediate
• IRS Program Number for On-Demand Webinar:  NMVBP-T-00128-19-S
• Delivery Method: Self-Study On-Demand
• Field of Study: Federal Tax Law (IRS)
• Credit hours: 4 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.