TCJA Tax Strategies for Specified Service Trades or Businesses (SSTBs) - Video CourseCode: 20-SSTBVID

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Course Details

2 Hr Video Self-Study

    Description: A comprehensive, deep dive into specified service trades or businesses ("SSTBs"). 

      Major Topics: · 
    • The most important rule in the area of SSTBs. 
    • Detailed definitions of what's included in each of the SSTB categories. 
    • And just as importantly – what’s excluded from SSTB categorization? 
    • Tax planning for SSTB clients. · How to treat businesses that have some SSTB income and some non-SSTB income. 
    • Examples include pharmacies, landscape companies, etc. 
    • How do "self-rentals" to a commonly controlled SSTB work? 
    • What happens when an owner of the real estate doesn't own an interest in the SSTB? 
    For 2018 tax year returns, should you apply the proposed regulations or the final regulations? Which provides a better solution for your SSTB client.  

    Learning objectives 
    1.  Attendees will be able to: 
    2. Identify different types of SSTBs. 
    3. Identify tax planning strategies for taxpayers with SSTB income. 
    4. Apply the "self-rental rule" in the case of rentals to SSTBs. 
    5. Apply strategies to increase the §199A deduction for businesses that have SSTB income and non-SSTB income.

Presentation Method: QAS Self-Study

Category: Taxes

CPE credit: 2 Hours

Program Level: Update

Prerequisites: None

Advance Preparation: None

Exam expiration date: Participants must submit exams for grading within one year from the date of purchase


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