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Farm & Ranch by Gear Up – 8 hr CPE Credit

October 23, 2019

$230.00 – $280.00

TCJA changed numerous items for our client’s returns. With a filing season past we will take a look at the problems and the answers of those items that created or had the potential to create issues on those returns.

  • A deep dive into IRC 199A (Qualified Business Income Deduction) with emphasis on the impacts for the farm and ranch taxpayer.
    • Tax traps of IRC 199A when trading equipment.
    • Di Minimus expense elections, should I or should I not.
    • Flow thru patronage items.
    • Impacting the deduction with wage planning.
  • Farm Losses – Limitations and NOLs.
    • The 80% rule for 2018 + NOLs, IRC 172(a).
    • The carryback of eligible farm losses, IRC 172(b).
    • Limitations of Losses (EBL rules) under IRC 461(i).
  • Deduction limitation of net business interest, IRC 163(j).
    • Elections for the Farm and Ranch Taxpayer
  • Depreciation after TCJA
    • Bonus Depreciation, IRC 168(k).
    • Expense Election, IRC 179

Check in begins at 7:30 am, the seminar will begin at 8:00 am and will be finished between 4:30 and 5:00 pm


October 23, 2019
$230.00 – $280.00
Event Category:


Montana Society of Public Accountants
Phone: 406-442-1700
Email: mspaemail@mspamt.org


Billings Hotel and Convention Center
1223 Mullowney Ln
Billings, MT 59101 United States
+ Google Map
(406) 248-7151


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