Webinar Replay: Final 199A Regulations: What Do They Mean For The 2019 Filing Season?

January 31, 2019

This presentation reviewed of the current status of 199A, including:

  • Final rules for the definition of qualified business income
  • Notice 2019-07 (the proposed revenue procedure for a rental safe harbor)
  • Calculation modifications
  • W-2 wage guidance and definitions
  • UBIA clarifications
  • Responsibilities of relevant pass-through entities
  • New aggregation rules
  • Effective date implications for the guidance
  • SSTB changes and illustrations
  • Loss issues  
  • Comprehensive example for handling patron’s agricultural cooperative income from 2018

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CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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