12
Section 199A Qualified Business Income Deduction: A Professional Practitioner's Guide
QBI, SSTBs, wage/UBIA limits, aggregation, Forms 8995/8995-A.
About this title
Dedicated QBI practitioner manual covering qualified trades and businesses, taxable-income limitations, SSTBs, W-2 wage and property limitations, aggregation, carryovers, REIT/PTP considerations, entity interaction, Forms 8995 and 8995-A, and documentation.
What it covers
- Qualified trades and businesses
- Taxable-income limitations
- SSTBs and the wage/UBIA limitations
- Aggregation and carryovers
- REIT/PTP considerations and entity interaction
- Forms 8995 and 8995-A
Preparers also use
02
Form 1065 Partnership Tax Preparation: A Professional Practitioner's Guide
Partnership and multi-member LLC returns, start to K-1.
04
Form 1120-S S Corporation Tax Preparation: A Professional Practitioner's Guide
S-corporation preparation where preparer errors actually happen: basis, distributions, compensation.
15
Real Estate Investor Taxation: A Professional Practitioner's Guide
Acquisition to disposition — with a 50-tool companion toolkit.
More in Benefits, Compliance & Foreign Reporting
10
Retirement Plans for Small Business Owners & Self-Employed Taxpayers: A Professional Practitioner's Guide
IRAs through solo 401(k)s — with Form 8881 built in.
11
FBAR Compliance: A Professional Practitioner's Guide
Foreign account reporting: screening, aggregation, filing, controls.
13
Form 8867 & Paid Preparer Due Diligence: A Professional Practitioner's Guide
EITC, CTC/ACTC/ODC, AOTC, head-of-household — documented or penalized.