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TCJA: Maximizing the 20% Passthrough Deduction for LLCs and SE - Video CourseCode: 20-SEVID
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2 Hr Video Self-Study
A broad overview of self-employment tax application to LLC members, including up-to-the-minute changes. We'll also cover how the Tax Cuts and Jobs Act affects decision-making in grey areas, and when LLC's provide a better tax result for owners. We'll cover how LLC's can be used to increase the qualifying business income deduction (20% passthrough deduction). And we'll cover how LLC's should consider changing the guaranteed payment structure to increase the new 20% passthrough deduction. We'll also cover the benefits of paying SE tax (an often-overlooked element of planning).
∑ How does self-employment tax apply to spouses of LLC members.
∑ The IRS's new audit campaign for self-employment tax of LLC members.
∑ How to minimize self-employment tax for LLC members.
∑ Which members benefit from paying self-employment tax.
∑ How to adjust guaranteed payments to maximize the 20% passthrough deduction.
∑ Apply self-employment principles to LLC members.
∑ Maximize LLC's 20% passthrough deduction.
∑ Adjust guaranteed payments to maximize the 20% passthrough deduction.
Presentation Method: QAS Self-Study
CPE credit: 2 Hours
Program Level: Update
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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