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Seminar

Deduction for Qualified Business Income - Updated

Register for this course:

The meeting times for this class are in the past. Please check here for additional meeting times.

Meeting Times:

Monday, August 20, 2018 8:30:00 AM - Monday, August 20, 2018 12:00:00 PM
(The meeting times for all courses are expressed in Mountain Time.)

Price:

This course is in the past and can no longer be purchased.

Location:

CPE4U Colorado
4380 S Syracuse St Ste 110
Denver, CO 80237
(View on Map)

Delivery Method:

If attending in the CPE4U classroom or a Colorado hotel, the delivery method is Group Live.
If attending over the Internet (online), the delivery method is Group Internet Based.

Credit Hours:

4.0 IRS Federal Tax Law Update MF2AY-U-00666-18-I,O

Field of Study:

Taxes - Technical (Corporate Income Taxation)

Course Level:

Intermediate

Prerequisites:

Working knowledge of federal income taxation

General Description:

The course will provide the practitioner with a detailed discussion and examples of the deduction for qualified business income under §199A introduced in the Tax Cuts and Jobs Act and modified by proposed regulations released August 8, 2018, including updated definition of a specified service business and qualified trade or business.

Learning Objective:

After completing this course the participant will be able to:

  • Describe who qualifies for the 20% deduction under §199A.
  • Recognize a specified service business and discuss the application of §199A for service based businesses.
  • Define a qualified trade or business.
  • Calculate Qualified Business Income (QBI).
  • Describe when the rental of property is eligible for the §199A deduction.
  • Describe the three categories of taxable income for the deduction under §199A.
  • Calculate the deduction for the three categories of taxable income.

Instructors:

Mark A. Vogel is a retired professor and director of the University of Denver Graduate Tax Program, where for 38 years he taught courses in individual, fiduciary, tax accounting, partnership, and corporate taxation. He is the author of Divorce Taxation Guide (John Wiley & Sons) and Individual Taxation (Shepards/McGraw-Hill). He received a J.D. and LL.M. in Taxation from the University of Denver College of Law and an undergraduate accounting degree from the University of Notre Dame. He is also a CPA licensed in Illinois.

Related Courses:

Seminar Name Date Location

CPE4U Colorado provides continuing professional education seminars for accountants, attorneys, enrolled agents, and tax return preparers in Denver and Grand Junction, Colorado. These classes range from two hours to two days in duration and are scheduled on weekdays from April 22, 2024, through February 7, 2025. Classes taught in our own classrooms are also broadcast live over the Internet.

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Contact Us

CPE4U Colorado
4380 S Syracuse St Ste 110, Denver, Colorado 80237
720-389-5900 · Fax 720-708-3246
info@cpe4ucolorado.com

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