Self-Employment Tax for LLC's and Section 199A QBID WEBCAST

Thursday, October 28 9:30am - 11:30am PDT

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2.0 Credits

Member Price $79.00

Non-Member Price $94.00

Overview

Greg and George will provide a broad overview of self-employment tax application to LLC members, including up-to-the-minute changes. They will also cover how the Tax Cuts and Jobs Act affects decision-making in grey areas, and when LLC’s provide a better tax result for owners. They will cover how LLC’s can be used to increase the qualifying business income deduction (20% pass-through deduction). And they will cover how LLC’s should consider changing the guaranteed payment structure to increase the new 20% pass-through deduction. We’ll also cover the benefits of paying SE tax (an often-overlooked element of planning).

Highlights

Which LLC members are subject to self-employment tax. How does self-employment tax apply to spouses of LLC members. The IRS’s new audit campaign for self-employment tax of LLC members. How to minimize self-employment tax for LLC members. Which members benefit from paying self-employment tax. How to adjust guaranteed payments to maximize the 20% pass-through deduction.

Prerequisites

None.

Designed For

CPAs and tax practitioners.

Objectives

Learn when self-employment tax doesn’t apply to LLC members. Apply self-employment principles to LLC members. Maximize LLC’s 20% pass-through deduction. Adjust guaranteed payments to maximize the 20% pass-through deduction.

Preparation

None.

Notice

None.

Leader(s):

Leaders

George Koutelieris

4.93 stars out of 5

“These 2 rock. [They are] prepared and knowledgeable.”
“George & Greg always do a great job! They are always super helpful.” - past attendees

George Koutelieris, CPA, is a shareholder with the firm Johnson & Shute P.S. He subsequently received his Master’s in Taxation from Golden Gate University graduating with Highest Honors in 2010 and being awarded the Outstanding Graduate Tax Student Award for the Seattle campus of Golden Gate. He is currently an Adjunct Professor at Golden Gate University teaching various tax courses. George’s practice includes planning and consulting on complex transactions including formations, liquidations, mergers and acquisitions, purchase and sales, multi-state and international tax for closely held businesses and their owners. In addition, George provides compliance and representation services before the IRS and various state taxing agencies for clients. George is also an active speaker on various tax topics, having presented in the past for Golden Gate University, the Washington Society of Certified Public Accountants, and the Oregon Society of Certified Public Accountants. George Koutelieris and Greg White are available to teach in-house courses in tandem for company CPE needs.

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Non-Member Price $94.00

Member Price $79.00