Pass-Through Entities

Pass-Through Entities With the passage of the Tax Cuts and Jobs Act, the landscape for pass-through entities changes considerably. This course focuses on the major changes made to the tax rules for pass-through entities including LLCs, partnerships, S corporations, and sole proprietorships. This comprehensive guide covers the mechanics of the new qualified business income deduction of 20% (Section 199A) and all other major changes that will impact pass-through entities and their owners.

Course Info:

  • Course #: 3245C
  • Delivery: Self-Study
  • CPE Hours: 6
  • Course Level: Basic
  • Prerequisites: None
  • Advanced Preparation: None
  • IRS Category: Federal Tax Law
  • Total Pages: 199
  • Questions: 30

EA Program Approval Number: XE26W-T-00338-22-S
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Course Objectives

Table of Contents

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