Planning for the Sec. 199A Qualified Business Income Deduction (QBID)

The objective of this session is to review the basic computations for the QBID for six possible scenarios, define and describe the basic components of the computations, and examine in detail the troublesome complexities and unanswered questions related to the deduction.  The discussion begins with an examination of the basic computations for combinations of three possible income levels of taxpayers (moderate-income, threshold-income, and high-income taxpayers) and for two different types of taxpayers (service and non-service providers).  Key terms and computational components such as “qualified business income,” “specified service trades or businesses (SSTBs),” “W-2 wage limits,” and “unadjusted basis immediately after acquisition of property” are examined in detail.  The session concludes with a discussion of the aggregation rules and reporting requirements for the QBID.  Tax planning strategies are interspersed throughout the discussion.


Learning Objective

After this webinar you will be able to:

  • IRS CE: 2 Hours/Federal Tax Law 
  • NASBA CE: 2 Hours/Federal Tax Law
  • CTEC CE: 2 Hours/Federal Tax Law 

NSA ConnectED Webinar CPE Bonanza 
Program Level: Basic
Prerequisites: None 
Advance Preparation: None 
Delivery Method: Group-Internet Based

No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

NSA is approced by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

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​Cherie J. Hennig, CPA Ph.D.

Components visible upon registration.