During this on-demand course, tax expert Greg White will discuss details with respect to real estate rentals qualifying for the 20% §199A Qualified Business Income Deduction. Related topics addressed during this course will include a discussion on limitations imposed for high income taxpayers, impacts of the 199A deduction as it relates to various leases, and details in connection with the IRS safe harbor provision for rental properties (Notice 2019-7).
Course Publication Date:
October 17, 2019
This course is available with
NO ADDITIONAL FEE if you have an active
self study membership or
all access membership or
webinar membership or can be purchased for
$20.00!
| Author: | Greg White |
| Course No: | TAX-199ARE-14089 |
| Recommended CPE: | 2.00 |
| Delivery Method: | QAS Self Study |
| Level of Knowledge: | Basic |
| Prerequisites: | None |
| Advanced Preparation: | None |
| Recommended Field of Study: | Taxes
Webinars - On Demand
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Learning Objectives
- Identify the impact that “passive losses” have on Qualified Business Income.
- Recall steps clients should take when claiming the qualified business income deduction, including Form 1099 requirements.
- Identify details related to UBIA, depreciable periods, and property factor limits.
- Recall details in connection with IRS Notice 2019-7, safe harbor for Rental Real Estate.