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Sec. 199A Cutting Edge Tax Strategies for Rental Real Estate 1 Credit

Jan 20, 2025, 02:30 PM ET

Sec. 199A Cutting Edge Tax Strategies for Rental Real Estate 1 Credit

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  • Access the course at your convenience
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Jan 20, 2025, 02:30 PM ET

Learning Objective

  • To explain the basics of 199A.
  • To discuss what is rental real estate.
  • To explain how to determine trade or business status.
  • To analyze the impacts of aggregation on QBI.
  • To determine if a rental real estate business should use the safe harbor election.
  • To explore how 199A impacts other provisions such as passive losses under IRC 469

Course Overview

As a small business owner, tax deductions are always welcome. But, deductions aren’t static. Deductions change over time, and some go away completely. Or, in the case of the Section 199A deduction, new deductions are added.

The Tax Cuts and Jobs Act (TCJA) which was signed into law in December 2017 was part of a major tax reform that paved the way for the Section 199A deduction. This part of the reform could result in big tax savings for small businesses and real estate investors.

The 199A deduction has arguably been one of the most talked-about tax breaks included in the Tax Cuts and Jobs Act. Taxpayers who qualify for it can claim up to a 20% deduction on qualified business income (QBI) for businesses operated directly by the taxpayer or through a pass-through entity. For rental property owners, this can be a particularly valuable benefit.

In this IRS-approved online CE/CPE tax course, we will cover the application of section 199A. We cover qualifying using the Safe Harbor method, why that method may not work for all taxpayers, and how to qualify without using the Safe Harbor method. 

Key topics covered in this online CPE webinar:

  • Basics of 199A, and Rental real estate
  • Trade of business
  • Safe Harbor
  • IRC 469
  • W-2 Wages, and UBIA
  • Small Business Safe Harbor

Join this CE webinar by Nicholas Preusch to understand everything about Sec. 199A!

On Demand Credits for All Qualifications

Nano Credits for All Qualifications

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1563) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332279) (Valid upto : Dec 31, 2025) 1 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01970-24-S) 1 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1 CPE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1563) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332279) (Valid upto : Dec 31, 2025) 1 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01970-24-S) 1 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1 CPE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1563) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332279) (Valid upto : Dec 31, 2025) 1 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01970-24-S) 1 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1 CPE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01970-24-S) 1 CE Approved
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-01970-24-O) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-01970-24-O) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1563) 1 CE Approved
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1 CPE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-01970-24-O) 1 CE Approved
Tax Planning for Certified Financial Planner (CFP-US) (Approval No. 332279) (Valid upto : Dec 31, 2025) 1 CE Approved
Federal tax-related matters for LTC (Approval No. GEHNZ-T-01970-24-O) 1 CE Eligible
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1 CPE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-01970-24-O) 1 CE Approved

Additional Information

Credit

1

Course Level

Basic

Instructional Method

QAS Self Study
Group Internet Based

Pre-requisites

None

Advance Preparation

None

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MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.

NASBA APPROVED

MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478

MY-CPE LLC (Sponsor Id#: 143597) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors.

About Instructor

Nicholas: Top-rated speaker for Latest TAX CPE/CE Webinars | myCPE
Nicholas Preusch , CPA (US)

Certified Public Accountant (CPA), Nicholas Preusch

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Nicholas has worked with the Internal Revenue Service as a Revenue Agent and an Attorney with the IRS Office of Professional Responsibility. Nicholas has authored publications for the AICPA’s Journal of Accountancy, AICPA’s Tax Advisor, NATP’s Tax Pro Journal, and CCH’s Journal of Tax Practice and Procedure. He also co-authored a textbook, Tax Preparer Penalties and Circular 230 Enforcement, published by Thomson Reuters. Nicholas has been recognized as the Top 5 Under 35 CPAs in Virginia, and is a member of the  AICPA’s Tax Executive Committee. Nicholas is an adjunct professor at the University of Mary Washington. He is a graduate of Carthage College, University of Connecticut (M.S. in Accounting), Case Western Reserve University School of Law (J.D.), and Georgetown University (LLM in Taxation).

On Demand FAQs

What is Self Study (QAS)?

Self Study QAS (Quality Assurance Service) is a NASBA and other regulatory bodies approved program designed for Professionals to complete their Continuing Professional Education credits through self-paced, interactive courses that meet the highest standards of quality and compliance. We are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn CPE credits through self-study?

To earn CPE credits, you must complete the self-study course, pass the required assessments, and submit the necessary documentation. Credits are awarded based on the completion of course hours and successfully passing the assessments.

Are the self-study courses approved by NASBA and other regulatory bodies?

Yes, all our self-study courses are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the rigorous standards for quality and educational content set by these organizations.

What are the requirements to maintain compliance with self-study courses?

To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

How can I access my course completion certificates?

After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Live Webinar FAQs

What is a Live Webinar Group Internet-Based Credit?

A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

How do I earn credits through live webinars?

To earn credits, you must attend the entire live webinar, actively participate in any polls or questions, and complete any required evaluations or assessments. Credits are awarded based on your attendance and participation in the live session.

Are the live webinars approved by NASBA and other regulatory bodies?

Yes, all our live webinars are approved by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies, ensuring they meet the high standards for quality, interactivity, and educational content set by these organizations.

What are the requirements to maintain compliance with live webinar courses?

To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

How can I access my webinar completion certificates?

After successfully attending a live webinar and fulfilling all participation requirements, you can access and download your completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

How are credits reported to governing bodies?

We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

Reviews and Ratings

out of 5

Excellent

Very Good

Average

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DJ

Diane Jacoby, EA
5

I have done many 199A trainings that were very in depth. This had exactly the information that was most useful to me for this topic without covering the same ground as some previous trainings.

LD

Louis Demarchis, CPA (US)
5

Super Presentation. Went into the meaning of the terms used in legislations. A very informative and pleasant presentation.

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