BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month April 24, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

QBI Forms 8995 and 8995A: Interpreting Evolving Guidance on SSTBs and the 20 Percent Deduction

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About the Course

Introduction

This course will provide needed guidance for tax advisers and professionals to calculate the qualified business income (QBI) deduction and complete Forms 8995 and 8995A. The panel will discuss the completion of these forms, including the latest developments with QBI and specified service trades or businesses (SSTBs).

Description

Section 199A provides a 20% deduction for QBI. Form 8995, Qualified Business Income Simplified Calculation, and Form 8995A, Qualified Business Income, provide the IRS with details of the calculation of the 20% deduction under 199A.

The latter Form, 8995A, has four parts and four schedules that walk practitioners through the aggregation of business operations (Schedule B and Part 1), loss netting and carryforward (Schedule C), determining your QBI deduction (Part IV), calculating the phased-in reduction (Part III), and other calculations.

There are steps tax preparers can take to maximize the QBI deduction. These include aggregating businesses for QBI—this election is irrevocable and requires careful consideration. Real estate can qualify for the QBI deduction if it is part of a trade or business. There is a safe harbor to make this determination. Special de minimis rules allow businesses with less than $25 million in gross receipts to avoid the SSTB classification if less than 10% of their receipts are from personal services. Understanding how to maximize the 20% deduction is critical for practitioners working with businesses.

Listen as our expert panel explains completing Forms 8995 and 8995A, considerations for maximizing the 20% QBI deduction, and the latest developments under 199A.

Presented By

Sara Palovick, CPA
Tax Partner
Withum Smith + Brown, PC

Ms. Palovick serves as a tax partner with expertise in the real estate industry. She specializes in partnership and individual taxation. Ms. Palovick assists in all areas of compliance, as well as tax planning and succession planning. Her clients include both closely held and institutional real estate. Ms. Palovick is a prior recipient of Withum’s Strength Award and is actively involved in the Firm’s DisAbility+ Team Member Resource Group (TMRG).

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Ian Taylor, CPA, MST
Principal
Withum Smith + Brown, PC

Mr. Taylor is a principal with over 15 years of experience in public accounting. He helps clients navigate the complexities of partnership taxation in various industries by breaking down intricate concepts into clear, actionable insights. Mr. Taylor specializes in income allocations, transaction support and strategic tax advisory for closely- held and private equity-backed companies, ensuring they make informed decisions that drive success. Additionally, his experience spans a variety of specialized tax structures, including IC-DISCs and UP-Cs. Mr. Taylor is a licensed Certified Public Accountant (CPA) in the states of New York and New Jersey.  

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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

    Friday, April 24, 2026

  • schedule

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

I. QBI: an overview

II. Form 8995

III. Form 8995A

IV. Review of the final regulations

V. Maximizing the QBI deduction

A. Aggregation

B. De minimis calculations

C. Real estate safe harbor

D. Other considerations

The panel will review these and other vital issues:

  • The specifics of completing Forms 8995 and 8995A
  • Important considerations when aggregating real estate
  • How to qualify for the real estate safe harbor
  • Determining what is and is not an SSTB

Learning Objectives

After completing this course, you will be able to:

  • Identify taxpayers who are eligible for the QBI deduction
  • Ascertain whether a business meets the de minimis SSTB threshold
  • Determine whether a real estate business meets the safe harbor
  • Decide whether the 8995 or 8995A is the appropriate form
  • 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 pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.

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 .