Sec. 199A Planning Insights
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 |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 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
We’ll take a comprehensive, deep dive into planning strategies for the §199A 20% QBID.
Publication Date: September 2025
Designed For
Tax professionals looking to gain insight into planning strategies for the section 199A deduction.
Topics Covered
- Planning to maximize QBID for LLCs and their members
- How to maximize the QBID for S corporations
- How to minimize taxes on the sale of a business by utilizing the QBID
- Tax planning for QBID “cliffs” – how to give optimal advice to your clients
- QBID planning for estates and trusts
Learning Objectives
- Identify basic calculation of the qualifying income business deduction
- Recognize and apply the safe harbor for rental real estate
- Identify the factor that most influences the amount of tax savings available under §199A
- Identify the portion of the QBID that is allowed for a “caviar” taxpayer who has an SSTB
- Identify the provision of QBID that affects only higher income taxpayers
- Identify the the full phase-in for married filing jointly taxpayers in 2025
Level
Intermediate
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
Experience in preparing tax returns.
Advance Preparation
None
