Section 163(j) - Business Interest Limitation after TCJA & CARES Act - Self Study
This course provides participants with a deeper dive concerning Section 163(j) which imposes a limit for the deduction of business interest expenses. Temporary and Final regulations are reviewed along with impacts from the recently enacted CARES Act.

Course Publication Date: March 31, 2021

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

Author:Frank Castillo CPA
Course No:TAX-163J-18001
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Advanced Preparation:None
Recommended Field of Study:Taxes
Learning Objectives
  • Recall key terms necessary to calculate the Section 163j business interest limitation.
  • Identify important subtopics in connection with the business interest limitation such as the small business limitation and elections for select real estate entities.
  • Recall details associated with proposed and final regulations which impact code section 163(j).
  • Identify select provisions of the CARES act which impact the calculation of prospective and previously filed tax returns.

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:

Sponsor Number: 109423


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