CE/CPE Course Information

The New Section 199A: Qualified Business Income Deduction

CPE Credits: 2
Subject Area: Taxation
Field of Study: Taxes
Program Level: Overview
Lesson Version: 2018
Publication/Revision Date: May 29, 2018
Prerequisites/Advanced Preparation:
Written By: James R. Hasselback, Ph.D.

Learning
Objectives
    After completing this course, you will be able to
  • Identify whether taxpayers qualify for the Sec. 199A deduction
  • Calculate the Sec. 199A deduction
  • Calculate the W-2 wage/qualified property limit and related phaseout limits
  • Identify service businesses under Sec. 199A and calculate related phaseout limits
  • Determine how to treat qualified business loss
Course Topics
  1. Introduction
  2. Calculating the Section 199A Deduction and Phaseout Limits
  3. Qualified Trade or Business
  4. Qualified Business Loss

This self-study course consists of an Audiovisual presentation, a 10-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 10 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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