Sec. 199A Tax Strategies: Wage, Property, and Other Limits - Self Study
During this on-demand course, CPA Greg White, an authority on §199A, will dive deep into the "wage, property and other limitations" associated with this deduction. He’ll cover tax planning strategies to maximize the Qualified Business Income Deduction (QBID) ushered in by passage of the TCJA.

What's covered in this session?
  • 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 and not aggregate.


Course Publication Date: October 17, 2019

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Greg White
Course No:TAX-199ALMT-14099
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Taxes
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Learning Objectives
  • Identify the requirements to aggregate businesses.
  • Recognize the expected total tax savings for all taxpayers as a result of aggregating businesses.
  • Identify the proper depreciable period for different types of property.
  • Recognize the income limits for “hamburger” taxpayers who aren’t subject to the wage or wage/property limits.
  • Identify the type of wages that qualify for the wage and wage/property limits.
  • Identify the types of property that don’t qualify for the property factor.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

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