October 22, 2025


Webcast


2 CPE Credits

Don Farmer's Section 199A: A Deeper Dive

October 22, 2025
Webcast
2 CPE Credits

Don Farmer's Section 199A: A Deeper Dive

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    Instructor

    Nick
    Preusch

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Learning Objectives

By the end of this course, participants will be able to:

Analyze the mechanics of the Section 199A deduction, including the QBI, W-2 wage and UBIA components.
Identify specified service trades or businesses (SSTBs) and understand the phase-out rules.
Apply aggregation rules to evaluate when combining businesses maximizes the deduction.
Interpret recent IRS regulations, rulings and guidance that impact Section 199A planning.
Evaluate common problem areas, such as rental real estate, guaranteed payments and entity selection.
Implement tax planning strategies to optimize client outcomes under Section 199A.
Assess the interaction of Section 199A with other provisions, including self-employment tax, retirement contributions and choice of entity considerations.

Major Topics

Overview of Section 199A framework: QBI, thresholds, limitations, and phase-ins/outs
Detailed examination of SSTBs: definitions, gray areas, and examples
W-2 wage and UBIA of qualified property calculations
Aggregation rules: requirements, elections, and planning opportunities
Treatment of rental real estate, including the safe harbor and case law developments
Common practitioner challenges: guaranteed payments, reasonable compensation, and partnership allocations
Planning opportunities for high-income taxpayers, including entity structuring and retirement plan contributions
Impact of recent IRS regulations, revenue procedures, and court cases on Section 199A

CPE Credits Available

2 CPE Credits
2
Taxes

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • Tax
  • Partnership Tax

Prerequisites

None

Advanced Preparation

None

Intended Audience

Tax professionals at any level. 

Provider

Don Farmer Tax Education

Register For This Event

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