The Iowa Society of CPAs (ISCPA) is the largest professional organization dedicated to CPAs, accounting professionals and accounting students in Iowa. We protect, enhance, guide and promote the accounting profession on behalf of our members working in public accounting, business, industry, government, nonprofit and education.
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When you complete this webcast, you will be able to
• Identify, formulate and assess the following calculations:
o Amount of 199A deduction under various scenarios
o Overall limitation
o W-2/unadjusted basis limitation
o Specified service trade or business (SSTB) limitation
o Phase-in of W-2/unadjusted basis limitation
o Phase-out of deduction for SSTBs
o Calculation of deduction for various entities
o S corporations o Effect of changing ownership percentages during a tax year
o Allocation of W-2 wages and unadjusted basis
o Calculation of qualified business income
o Calculations for trusts
o Allocation of QBI between trust and beneficiaries
o Sale of crops to agricultural cooperative vs. sale to non-cooperative buyer
o Changes to accuracy-related penalty
o Carryover of losses
o Effect of QBI on basis
o Treatment of NOLs
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