Sec. 199A Cutting Edge Tax Strategies for Specified Service Trades or Businesses (SSTBs)
Author: Greg White
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
This course has been updated for the 2025 OBBB Act. We’ll cover Sec. 199A Cutting Edge Tax Strategies for Doctors, Lawyers, and other Specified Service Trades or Businesses
We’ll take a comprehensive, deep dive into specified service trades or businesses (“SSTBs”). Join expert, Greg White, CPA, as he takes an in depth look into SSTBs.
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2029 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN cardPublication Date: May 2026
Designed For
New and experienced CPA’s who practice in the tax area or who need a better understanding of the tax law for other areas of practice.
Topics Covered
- The most important rule in the area of SSTBs
- Detailed definitions — what's included in each of the SSTB categories
- And just as importantly — what's excluded from SSTB categorization?
- Tax planning for SSTB clients
- How do "self-rentals" to a commonly controlled SSTB work?
Learning Objectives
- Identify different types of SSTBs
- Identify tax planning strategies for taxpayers with SSTB income
- Recognize and apply strategies to increase the §199A deduction for businesses that have SSTB income and non-SSTB income
- Identify the limitation on Section 199A deduction for taxable income exceeds the threshold amount
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
