New eBook: Maximizing Sec. 199A Deductions

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Get your "pass-thru" questions answered in the new instant download.

By Stephen L. Nelson

Congress just passed the biggest tax bill in 30 years, and you’re probably already getting calls from clients in small business owners and real estate about how the new “Sec. 199A” or “Pass-Thru” deduction works.

“Maximizing Sec. 199A Deductions” e-book monograph by Stephen L. Nelson, CPA, at Evergreen Small Business Tax & Accounting, gets you immediately fluent with the new tax law, so you can confidently and comfortably talk with clients. And it outlines the urgent actions some of your clients need to take even before it's too late.

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If you’re still doing your research, however, let me explain why the Sec. 199A deduction, also known as the “pass-thru entity deduction,” arguably ranks as the best small business tax break of the last half-century.

You have to go back to the enactment of the statutes that created the Subchapter S corporation (during the Eisenhower Administration) to find an equivalent tax shelter… A tax shelter that saves thousands of dollars (or more) annually for established small business owners.

Sec. 199A provides owners of pass-thru entities with a deduction equal, potentially, to 20% of their business income.

Someone with $10,000 of pass-thru business income gets, potentially, a $2,000 deduction. Someone with $100,000 of pass-through business income gets, potentially, a $20,000 deduction. And the same math works for someone with $1,000,000 or $10,000,000 of pass-thru income. That’s the good news.

The law, however, presents small businesses and individual investors with some tricky-to-manage rules and, for high-income taxpayers, with more complicated accounting.

Hence, this e-book monograph… It covers in detail how the new deduction works. And it discusses what taxpayers and their accountants need to do—in some cases before the end of the year—to get the tax savings available.

For more information about the ebook: 
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