IRC 199A for Real Estate Issues

This course will go into specifics of rental real estate and the IRC 199A QBI deduction. While the course will not focus on the calculations and the specifics of 199A generally, we will look at provisions which impact the rental real estate industry, such as aggregation, rental safe harbors and the determination of trade or business status. By the end of this webinar, you should have a thorough understanding of how IRC 199A can help your clients in the real estate industry.

Webinar Jan 06 2026, Tuesday 01:00 PM EDT 90 Minutes Basic Level Code: GRC0000337

  • Understand what is a rental real estate
  • Determine trade or business status
  • Understand the impacts of aggregation on QBI
  • Determine if a rental real estate business should use the safe harbor election
  • Learn how 199A impacts other provisions such as passive losses under IRC 469

  • Tax preparers

When the Tax Cuts and Jobs Act added the 199A deduction there was a lot of opportunity for taxpayers to reduce their tax obligations. One of the major question marks though was about real estate investors and how real estate and IRC 199A would interact. This webinar will go in to all the rules and rulings that have occurred since the Tax Cuts and Jobs Act passed in order to get a great idea of where the landscape is today!

Nick Preusch
Nick Preusch

Nick Preusch CPA, JD, LLM, is a tax manager with YHB CPAs & Consultants. Nick has participated in helping high wealth individual and large business entities with complex tax compliance, along with specializing in international, not-for-profit tax issues, and tax ethics issues.

Nick has also worked with the Internal Revenue Service as a Revenue Agent and an Attorney with the IRS Office of Professional Responsibility. Nick is a graduate of Carthage College with a BS in Accounting and Business, the University of Connecticut with an MA in Accounting, Case Western Reserve University with a JD, and Georgetown University with an LLM in taxation. Nick has also authored publications for the AICPA’s Journal of Accountancy, AICPA’s Tax Advisor, NATP’s Tax Pro Journal, and CCH’s Journal of Tax Practice and Procedure. He also co-authored a textbook, Tax Preparer Penalties, and Circular 230 Enforcement, published by Thomson Reuters. He has lectured nationally on topics such as ethics, complex tax transactions, and IRS practice and procedure.

Currently, Nick is an adjunct professor at the University of Mary Washington. Nick has been recognized as the Top 5 Under 35 CPAs in Virginia by the VSCPA in 2017 and CPA Practice Advisor’s Top 40 Under 40. He is a member of the VSCPA’s Tax Advisory Committee and Ethics Committee, and the AICPA’s Tax Practice and Responsibilities Committee.

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