June 9, 2026


Livestream

AND

In-Person

MSCPA Center
306 Southampton Row, Ridgeland, Madison County, Mississippi 39157


4 CPE Credits

Virtual Speaker: Section 199A: Applications and Challenges

June 9, 2026
In Person + Online
4 CPE Credits

Virtual Speaker: Section 199A: Applications and Challenges

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    Instructor

    Michael
    Frost

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Learning Objectives

  • Understand the 20 percent deduction for pass-through entity owners 
  • Implement the benefits of this deduction for income tax returns 
  • Understand the impact of the possible expiration of §199A in 2025

Major Topics

  • Changes to §199A in the One Big Beautiful Bill Act of 2025 
  • The latest guidance from the IRS provided through regulations or administrative announcements 
  • Taxpayers that own multiple entities and aggregation rules 
  • Calculating qualified business income 
  • The latest guidance on specified trades or businesses Taxable income limits on specified service trades or businesses 
  • Maximizing the 20 percent deduction for pass-through entities and Schedule Cs Accounting for negative QBI Whether particular tax entities offer a greater §199A deduction 
  • Whether the owner of a Schedule E with net rental income can claim the §199A deduction 
  • A look to the future. Will §199A survive?

CPE Credits Available

4 CPE Credits
4
Taxation

MSCPA Center

306 Southampton Row, Ridgeland, Madison County, Mississippi 39157

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Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • 199A
  • Taxation-Business
  • Taxation-Individual

Prerequisites

A basic understanding of the federal tax rules relating to individuals and businesses

Advanced Preparation

None

Intended Audience

Any tax practitioner wishing to understand and apply the §199A deduction

Provider

Surgent

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