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  • videocam Live Online with Live Q&A
  • calendar_month December 11, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Maximizing the 199A Deduction: OBBBA's Modifications, Planning Strategies

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Discount expires 12/2/25

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  • videocam Live Online with Live Q&A
  • calendar_month December 11, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes
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Description

The deduction, in its purest form, is 20% of qualified income. The calculation requires extra time and adds an additional layer of complexity to every return with a taxable business. For income exceeding certain thresholds, the deduction is limited to the lesser of 20% of QBI or the greater of 50% of W-2 wages paid by the business or the total of 2.5% of UBIA (unadjusted basis after initial acquisition) plus 25% of W-2 wages.

OBBBA has significantly increased eligibility thresholds for this deduction and added a new minimum deduction of $400 (adjusted annually for inflation) for qualifying taxpayers with less than $1,000 in QBI. 

There are planning opportunities to explore for the 199A deduction. Ensuring a business' income is qualified, staying under thresholds, increasing asset acquisition costs, and increasing W-2 wages are just a few approaches that can significantly impact a taxpayer's deduction.

Listen as our panel of experts divulges strategies for maximizing the deduction under 199A.

Presented By

Mark Gallegos, CPA, MST
Partner
Porte Brown, LLC

Mr. Gallegos, CPA, MST, is a tax partner on Porte Brown’s accounting and consulting services team in the Elgin, Illinois, office. He has more than 20 years of experience. Mr. Gallegos spends a great deal of time advising, speaking, and writing about international tax, mergers & acquisitions and credits and incentives. He has been entrenched in the intricacies of tax legislations and impending changes. Mr. Gallegos co-hosts a recurring webinar series on the topic and regularly speaks on tax legislation and other tax topics. Prior to working at Porte Brown, Mr. Gallegos worked for two national accounting firms focusing on middle market clients. He has a passion for helping clients navigate the complicated tax code and being their business advisor to help them be successful.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, December 11, 2025

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Maximizing the 199A deduction: introduction

II. OBBBA revisions to the QBI deduction

III. Individual threshold

IV. Maximizing W-2 wages

V. Increasing UBIA

VI. SSTBs

VII. Aggregating and separating businesses

VIII. Converting nonqualified income

IX. Planning for sales

X. Planning for NOLs

XI. Other tips

The panel will review these and other important issues:

  • OBBBA revisions to the QBI deduction
  • Planning strategies to maximize the 199A deduction
  • Examples and illustrations of QBI calculations
  • Converting non-qualifying income to QBI

Learning Objectives

After completing this course, you will be able to:

  • Decide how OBBBA impacted the 199A deduction
  • Determine how to convert non-qualifying income to QBI
  • Ascertain how to maximize the 20% QBI deduction
  • Identify SSTBs and how they are impacted by IRC 199A



  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .