Qualified Business Income: A Practitioner's Guide to §199A, SSTB Classification, and the OBBBA Updates
Live online tax webinar for CPAs, EAs, and tax professionals.
Live Webinar
Course Information
This program reviews the qualified business income deduction under Internal Revenue Code §199A for sole proprietors and owners of partnerships, S corporations, and certain trusts and estates. The course explains qualified business income and excluded items, the taxable-income limitation, W-2 wage and qualified-property limitations, aggregation, loss carryforwards, and the classification and treatment of specified service trades or businesses. Particular attention will be given to the One Big Beautiful Bill Act changes effective for tax years beginning after December 31, 2025, including the permanent extension of §199A, expanded phase-in ranges, and the $400 minimum deduction for eligible taxpayers with at least $1,000 of aggregate qualified business income from businesses in which they materially participate. Examples will apply the 2026 income thresholds and demonstrate calculations using Forms 8995 and 8995-A.