Unlocking §199A: QBI Deduction Planning
Above and Below Threshold Examples Included - Recorded 8/6/26
The qualified business income (QBI) deduction under §199A remains one of the most significant tax planning opportunities for owners of pass-through entities. This course provides a practical overview of the mechanics and planning aspects of the QBI deduction, including changes from the One Big Beautiful Bill Act. Participants will learn how the deduction is calculated, how specified service trade or business (SSTB) status affects eligibility and other tax benefits, and strategies for maximizing the deduction amount.
Learning Objectives
Explain the basic mechanics of calculating the §199A deduction.
Determine whether a business activity qualifies as a specified service trade or business.
Apply the wage and qualified property limitations when computing the deduction.
Evaluate planning strategies to maximize the §199A deduction for clients with pass-through income.
Education Information
IRS Program Number: NMVBP-T-00329-26-S
Credit hours: 2 NASBA CPE / 2 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QASTM Self Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
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Course expires one year after purchase.
Instructor: Thomas Gorczynski, EA, CTP, USTCP Learn more about our instructors here.
All continuing education is provided by Gregory & Associates, Inc doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.
