Sec. 199A Cutting Edge Tax Strategies for Wage, Property, and Other Limits
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 2025 tax legislation (the “OBBB Act”). Join expert, Greg White, CPA, as he takes a comprehensive, deep dive into the ground rules of QBID. We’ll cover tax planning strategies to maximize the §199A 20% QBID.
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
- How to measure the "property" factor
- How to increase the property factor without losing tax deductions
- How to compute the exact amount of property you need to maximize the QBID
- How to measure the "W-2 wage" factor
- Should your S corporation clients be paid bonuses before year end to maximize the QBID?
- When can taking a bonus backfire?
- How to use "aggregation" to maximize your client's QBID
- When to aggregate
- When you shouldn't aggregate
Learning Objectives
- Identify the amount of property basis necessary to optimize the QBID
- Identify the amount of W-2 wages necessary to optimize the QBID
- Recognize and apply the requirements to "aggregate" businesses
- Identify situations when clients should take year-end bonuses (within the context of reasonable compensation)
- Identify the percentage of those taking QBID that are not affected by wage/property limits
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
