Review the IRS webinar on Small Business Taxes Lesson 1 at https://www.irsvideos.gov/Business/SmallBusinessWeek/virtualworkshop/Lesson1 (you may have to copy and paste the link into your browser). Identify what you found interesting about this video and give an example of how you would apply what you leaned to a new client you just acquired that is opening a new business and wants to know which type of business to open. Take into consideration any new changes passed within the most recent tax reform, the Tax Cuts and Jobs Act (TCJA) beginning in 2018, which adds a new qualified business income deduction (section 199A) for pass-through entities. Be sure to support your comments with information you find in the library or in the IRS code.
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