Sec. 199A Cutting Edge Tax Strategies: The Ground Rules and Planning to Optimize the QBID
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 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 card
Publication 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
- Which items of income and expense are excluded from the QBID?
- Planning for LLCs and their members
- How to maximize the QBID for LLCs
- How to avoid getting stung by guaranteed payments
- The two most important rules of §199A that we all need to be familiar with
- Tax planning for QBID "cliffs" — How to give optimal advice to your clients
- QBID planning for estates and trusts
Learning Objectives
- Identify methods to increase the QBID for LLCs and their members
- Identify methods to reduce tax on the sale of a business using the QBID
- Explain how the QBID in many instances makes the unincorporated businesses a better deal than S corporations
- Recognize how to apply the best method to advise clients who are in the "phase out" range
- Describe how the "qualified business loss" carryover rules operate
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
