Section §199A: A Comprehensive Approach to the Biggest Tax Break in Decades (Nano Value Bundle)
Join expert, Greg White, CPA, as he walks through the top eleven §199A topics you need to be aware of.
Please check your State Board of Accountancy to confirm if Nano courses are accepted for CPE credit.
In this nano course, Greg White, CPA, will cover items that comprise qualified business income, including income items excluded from QBI. We’ll also cover the phase out computations that apply both for specified service trades or businesses (SSTBs) and the “ordinary income†limitation.
In this nano course, Greg White, CPA, will walk through tax planning ideas for S corps and shareholders. It will include the optimal amount of wages to pay a shareholder; both in the case of moderate income taxpayers and higher income taxpayers. And we’ll address whether maximizing the QBID is worth paying extra payroll taxes.
In this nano course, Greg White, CPA, will cover tax planning ideas for LLCs that are taxed as partnerships. We’ll include discussions of whether guaranteed payments are subject to “reasonable compensation†requirements.
In this nano course, Greg White, CPA, discuss maximizing the QBID in different client situations and taking into account payroll taxes.
What property and wages qualify for the limits? In this nano course, Greg White, CPA, will discuss how to apply these crucial rules.
In this nano course, Greg White, CPA, will cover the requirements to aggregate. We’ll also cover when aggregation helps clients and when it backfires.
In this nano course, Greg White, CPA, will cover advanced concepts in aggregation, including multiple aggregations for a single taxpayer.
Get to the bottom of the confusion in the rental area. Join Greg White, CPA for this nano course on practical strategies for demystifying the QBID in this foggy area.
In this nano course, Greg White, CPA, will discuss crucial questions: Can you take the QBID even if you don’t apply the safe harbor? When should you use the safe harbor?
In this nano course, Greg White, CPA, will cover the definitions of different types of specified service trades or businesses (SSTB’s): Health, Law, etc. We’ll also discuss self-rentals to commonly controlled SSTB’s.
In this nano course, Greg White, CPA, will review some of the more difficult issues of SSTB’s, including circumstances where a single entity has both SSTB and non-SSTB income. We’ll also cover consultants, surgical centers, and pharmacies.
Total: 11 courses (2.2 CPE hours)
