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199A & Rental Real Estate: Qualifying Without The Safe Harbor

Rental Real Estate 199a Deduction CPE Webinar

1 Credit


Subject Area


Webinar Qualifies For

1 CPE credit of Taxes for all CPAs

1 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00535-21-S)

1 CE credit of Federal Tax Subjects for California Tax Professionals (CTEC Approved - 6273) (Approval No. 6273-CE-0516)

1 CE credit of Annual Filing Season program (AFSP)( IRS Approved : GEHNZ )

1 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00535-21-S)

1 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00535-21-S)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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Before starting this self study program, please go through the instructional document.


  • Section 199A History
    3 mins
  • Self-Rentals
    10 mins
  • Section 162 & The Supreme Court
    22 mins
  • Less than 250 Hours Per Year
    31 mins
  • Facts & Circumstances
    45 mins

Course Description

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.

Yes, you read that correctly. As a rental property owner, it’s possible you could qualify for the 199A deduction if you meet certain requirements. Your ability to qualify also depends on the facts and circumstances of your situation.

In this online continuing education course, we cover the application of section 199A, Qualified Business Income ("QBI") the deduction, as it applies to rental real estate.  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. 

Section 162(a) allows a deduction for all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. The rental of a single property may require regular and continuous involvement such that the rental activity is a trade or business within the meaning of section 162.

In this online webinar, we will discuss the support for qualifying rental real estate as a Section 162 trade or business and both good and bad fact patterns to help determine whether a venture qualifies.

Key topics covered in this online CPE webinar:

  • Section 199A the deduction, Qualified Business Income Deduction
  • Is the rental property eligible for the QBI deduction?
  • Understanding the calculations
  • Rental real estate arrangements excluded from 199A treatment
  • What if you don’t meet the safe harbor requirements
  • Section 162 trade or business

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Learning Objectives

  • To explore Section 199A (QBI deduction) application to rental real estate
  • To discuss using the rental real estate safe harbor method
  • To discuss how rental real estate may qualify as a Section 162 trade or business
  • To explore relevant case law and

Who Should Attend?

  • Bookkeepers & Accountants & Tax Preparers
  • Certified Public Accountant
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial CPA
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA