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Construction and Real Estate Conference 2019

COR1938 - Section 199A - What is a Trade or Business

‐ Dec 6, 2019 11:40am

Standard: $ 49.00

Section 199A creates a new deduction for up to 20% for Qualifying Business Income (QBI) from qualifying trades or businesses. This session will explore what constitutes a trade or business including discussion about Specified Trade or Businesses (SSTBs) and the relevant factors that indicate separate trades or business.

Learning Objectives:

  • How to determine what a trade or business is for purposes of 199A
  • What are the relevant factors that assist in determination of what is a trade or business for 199A


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