Chapter Meetings
A chapter dinner meeting with one hour of CE, is generally held on the third Wednesday of each month. Dinner meetings are usually held at Vinny’s Italian Grill, 11105 Leavells Road, Fredericksburg, VA 22407. They usually start with a get together at 6:30 p.m., dinner at 7:00 p.m. and the speaker at 7:30 p.m.
Date of Program: Wednesday, May 15, 2019
Time: 6:30
CE: 1
Program Description: Section 199A Rental Properties: Trade or Business or Under the Safe Harbor Hours
To outline and discuss the ramifications of electing to claim Code Section 199A Qualified Business Deduction for a Schedule E Rental Property. Trade or Business or Safe Harbor.
I. Does the property in question rise to the level of a trade or business under IRC Section 162?
II. Does the property qualify under the Safe Harbor rule that the owners spend more the 250 hours managing their rental property?
Speaker: Gerald J. Machek, EA
Gerald J Machek, EA is currently an associate with Redman/Bruce Accounting and Tax Services LLC in Louisa, VA. He assists his boss, Jeffrey Bruce, in tax preparation, Quiclbooks review, and representation before the Internal Revenue Service. He maintains a small group of long‐term clients under his company Gerald J Machek, EA, LLC. He currently serves as Education Chair of the Fredericksburg Chapter of VASEA. He has a Bachelor’s Degree from the University of Scranton and a Master’s Degree from Rutgers the State University. He became and enrolled agent in 2005. He has taught seminars before is local chapter and taught at the 2014 NATP Virginia State Convention. He has been in practice since January 1987.
Location of Program: Vinny’s Italian Grill, 11105 Leavells Rd., Fredericksburg VA 22407
To RSVP or for more information please contact fredchaptvasea@gmail.com.
RSVP by 4 PM the Monday before the meeting.
The cost for each meeting is $30 with RSVP or $35 without RSVP.
(You may bring payment with you to meeting, please include in RSVP when to expect check.)
Mail Payment to: Fredericksburg Chapter of VASEA
274 Warrenton Rd.
Falmouth, VA 22405
CE Credit for VASEA Members:
Receiving CE credit for attending VASEA chapter meetings is a benefit of VASEA membership. All active members and associates in good standing are eligible to receive IRS CE credit through the VASEA office for chapter meetings at no charge.
CE Credits for Non-Members can be purchased here.
If you are interested in presenting a tax topic for continuing education credit to the Fredericksburg Chapter, please click here for the “Call for Speakers” form.
We now have 2 different Facebook sites:
Closed group: https://www.facebook.com/groups/FredChapterVaSEA/
Page (open for all) : https://www.facebook.com/pages/Fredericksburg-Chapter-Virginia-Society-of-Enrolled-Agents/541205009325760
These pages/groups are a great way to interact outside of meetings, especially if you have a problem you need help with (on the closed group)
Upcoming Meetings:
April 17, 2019: Round Table Discussion – 1 hour CE
May 15, 2019
June 2019- NO Meeting – Spring Seminar
July 17, 2019
August 21, 2019
September 18, 2019
October 16, 2019
November 2019- NO MEETING -Happy Thanksgiving
December 11, 2019- Holiday Gathering – NO CE
