Unlocking §199A: QBI Deduction Planning
In-Person Meeting Hosted by the Region Four Chapters

Date/Time:

Tuesday, August 18, 2026
5:00 PM - 8:00 PM
(Registration check-in begins at 5 pm; Event begins at 5:30 pm)

Location:

Elijah's Restaurant
7061 Clairemont Mesa Blvd Suite 213
San Diego, CA 92111

Topic:

The qualified business income (QBI) deduction under §199A remains one of the most significant tax planning opportunities for owners of pass-through entities. This course provides a practical overview of the mechanics and planning aspects of the QBI deduction, including changes from the One Big Beautiful Bill Act. Participants will learn how the deduction is calculated, how specified service trade or business (SSTB) status affects eligibility and other tax benefits, and strategies for maximizing the deduction amount.
Learning Objectives:
Explain the basic mechanics of calculating the §199A deduction.
Determine whether a business activity qualifies as a specified service trade or business (SSTB).
Apply the wage and qualified property limitations when computing the deduction.
Evaluate planning strategies to maximize the §199A deduction for clients with pass-through income.

Presenter(s):

Thomas A. Gorczynski, EA, USTCP
Thomas A. Gorczynski, EA, USTCP is a nationally recognized speaker and educator on federal tax law matters. He is the author of the Tom Talks Taxes online newsletter, co-founder of the InCite tax community, and co-owner of Compass Tax Educators. Tom has a weekly mastermind group, the Inner Circle with Tom, where he works with tax practitioners to solve challenging client issues, build profitable tax practices, and reclaim personal time (even during tax season!). He is an Enrolled Agent, a Certified Tax Planner, a National Tax Practice Institute Fellow, and admitted to the bar of the United States Tax Court as a non-attorney. Tom earned a Master of Science in Taxation from Golden Gate University and a Certificate in Finance and Accounting from the Wharton School at the University of Pennsylvania. He received the 2019 Excellence in Education Award from the National Association of Enrolled Agents and the 2018 Member of the Year Award from the American Institute of Certified Tax Planners. His tax practice in Tempe, Arizona focuses on tax controversy representation and advanced tax planning strategies. For more information on Tom, visit his website at www.tomg.tax

CPE Information:

2 Federal Law hour(s) (Topics covering existing tax law)

IRS: 18QC1-T-02308-26-I
CTEC: 1000-CE-05797

Knowledge Level: Advanced (More experienced)

Cost:

Cost if registered by August 13, 2026 at midnight
Registration Fee (Member): $60
Registration Fee (Non-Member): $100

Cost if registered after August 13, 2026 at midnight
Registration Fee (Member): $70
Registration Fee (Non-Member): $110

Cancellation and Refund Policy
Written cancellations will be accepted up to three (3) business days before the course begins for a full refund. Please email your request to [email protected]. No refunds will be given if cancellation notice is received later than three (3) business days before the course begins, or for no-show registrants.

This presentation has been designed to meet the requirements of the Return Preparer Office, the California State Board of Accountancy; and the California Tax Education Council including code 31 of Federal Regulations10.6 (g). This does not constitute an endorsement by these groups. A listing of additional requirements to renew tax preparer registration may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA. 95812- 2890, or phone CTEC at (877) 850-2832, or on the Internet at www.ctec.org.