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Important: LISI’s Suite of 199A Tools Have Been Updated for the IRS’s
FINAL Regulations & Now Includes the "199A Sweet Spot” Calculator
To order Twelve months of unlimited access to the FULL SUITE of 199A TOOLS together with the 90 minute Sweet Spot - Recorded Webinar and materials LIMITED TIME DISCOUNTED BUNDLE for just $249 use the button below.
1) What will a client’s pass-through deduction look like? 9) How do I optimize the 199A deduction?
1) What will a client’s pass-through deduction look like?
9) How do I optimize the 199A deduction?
The screenshots below provide an overview of what the inputs and outputs from both tools look like. Twelve months of unlimited access is available for $159.00
The tools are web based and require NO Download or Installation, and work in a standard web browser, on phones, tablets and computers.
C Corp vs. Pass-Through Analyzer
Sweet Spot Analyzer
LISI has added an important tool that’s sure to make your life a lot easier! Our new “Sweet Spot” calculator lets you find the amount of W-2 wages for shareholder employees needed to optimize the 199A deduction, which can be a huge timesaver for those advising clients or who will soon be filling out 2018 tax returns!
The tool can also compute the “sweet spot” for S Corporation Shareholder-Employee wages in order to optimize the 199A deduction when the shareholders have taxable income above the 199A thresholds so that 20% of qualified business income will equal 50% of W-2 wages. Charts and graphs are included as well!
Employee vs. Independent Contractor Analysis
Should a Schedule C Business Owner Switch to S Corporation Status and Pay Themselves a Salary To Claim a 199A Deduction?
199A Tool for Allocating the Deduction to Trust/Estate Beneficiaries?
Impact of Qualified Retirement Plan Deduction on IRC 199A Deduction
Calculating the 199A Deduction When a Client Owns Up to 5 Pass-Thrus
Calculate the 199A Deduction for up to 10 owners of a pass-thru
Under IRC 199A(g), specified agricultural and horticultural cooperatives (e.g., farmers) may claim a deduction that is very similar to the “old” IRC 199 deduction, which was repealed under the TCJA. ‘Specified agricultural or horticultural cooperatives’ are organizations to which part I of subchapter T applies and which are engaged (i) in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product, or (ii) in the marketing of agricultural or horticultural products. Generally, these cooperatives can claim a deduction equal to 9% of their qualified production activities income, subject to limitations. For oil related qualified production activities income, there is generally a 3% reduction of the deduction.
Twelve months of unlimited access
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These calculators do not represent tax, accounting, or legal advice. Individual taxpayers should rely on their own advisors. The authors and publisher expressly waive and disclaim any and all warranties concerning the calculators and their use or operation, whether express or implied, including without limitation, any warranty of merchantability or fitness for a particular purpose. The authors make no warranties as to the results to be obtained from the use of the calculators. You expressly agree that the use of the calculators is at your sole risk. The authors will not in any way be liable to you or any other person or entity for any damages, claims, liabilities or losses, regardless of cause, arising from the use of the calculators. The calculators are provided to you on an “as is” basis and without warranty of any kind.