Sec. 199A Tax Strategies: SSTBs - Self Study
During this on-demand course, CPA Greg White, an authority on §199A, will dive deep into specified service trades or businesses (“SSTBs”). He’ll cover tax planning strategies to maximize the Qualified Business Income Deduction (QBID) ushered in by passage of the TCJA.

What's covered?
  • The most important rule in the area of SSTBs.
  • Detailed definitions – what’s included in each of the SSTB categories.
  • And just as importantly – what’s excluded from SSTB categorization?
  • Tax planning for SSTB clients.
  • How to treat businesses that have some SSTB income and some non-SSTB income.
  • Examples include pharmacies, landscape companies, etc.
  • How do “self-rentals” to a commonly controlled SSTB work?
  • What happens when an owner of the real estate doesn’t own an interest in the SSTB?


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-199ASSTB-14109
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
  • Recognize the significance of having SSTB income.
  • Identify the businesses that are SSTB’s.
  • Recognize businesses that are not SSTB’s.
  • Apply the concept of “recharacterization” to rental income arising from a self-rental to an SSTB under common control.
  • Identify the estimated costs of lost QBID due to the SSTB rule.

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.

Sponsor Number: 109423

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