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Qualified Business Income Deduction (QBI/Section 199A)

Qualified Business Income Deduction (QBI/Section 199A)

2 Credits


Subject Area


Webinar Qualifies For

2 CPE credit of Taxes for all CPAs

2 CE credit of Federal Tax for Enrolled Agents ( IRS Approved : GEHNZ ) (Approval No. GEHNZ-T-00424-21-S)

2 CE credit of Federal Tax Law Update for California Tax Professionals (CTEC Approved-6273) (Approval No. 6273-CE-0425)

2 CE credit of Federal Tax Law for 2021 Annual Filing Season Certificate program( IRS Approved : GEHNZ )

2 CPE credit for Certified Fraud Examiners (CFEs)

2 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

2 CE credit of Federal Tax for Maryland Tax Preparers (Approval No. GEHNZ-T-00424-21-S)

2 CE credit of Federal Tax for Oregon Tax Preparers (Approval No. GEHNZ-T-00424-21-S)

2 General Educational credit for Tax Professionals / Bookkeepers / Accountants

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


  • What is the QBI deduction?
    2 mins
  • Qualified Business Income
    5 mins
  • What is a Business?
    12 mins
  • Consistency in rental activity
    27 mins
  • What is income?
    35 mins
  • How entities report QBI
    52 mins
  • Depreciable period
    60 mins
  • What are Specified Services Trade and Businesses
    76 mins
  • Separating entities between SSTB and Non-SSTB
    85 mins

Course Description

This CPE webinar will go beyond the basics of the QBI deduction. This area is a source of confusion for many practitioners, especially when a taxpayer's income is high enough for alternate calculations to kick in. This webinar will help demystify these aspects of the QBI deduction. We'll also talk about specified service businesses, aggregation rules, dealing with prior-year losses, and can rental activity take a QBI deduction?

This Online CPE Webinar covers following Key Topics:

  • General overview/refresher of QBI
  • Understanding the calculations
  • The mechanics of the calculations
  • Dealing with losses: current year or prior-year
  • What is a specified service business?
  • Aggregating activities
  • Is the rental property eligible for the QBI deduction?
  • Miscellaneous QBI issues, discussions, and unknowns

Who Should Attend:

Any Professional or Staff Member helping client in Preparing Federal Income Tax Returns

Learning Objectives

  • To define QBI
  • To discuss how to make QBI calculations
  • To identify adjustments to qualified business income
  • To discuss how to deal with losses
  • To identify specified service businesses

Who Should Attend?

  • California Registered Tax Professional
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Entrepreneurial CPA
  • Maryland Tax Preparers
  • Oregon Tax Preparers
  • Tax Accountant (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros
  • Young CPA





I teach the CPA review courses and my students were struggling with QBI. Now I can share notes I took from this great webinar.


The instructor made this topic very interesting and enjoyable.


Another marvelous job by Jason.




learned a lot