Mechanics of the new Sec. 199A deduction for qualified business income
https://www.journalofaccountancy.com/issues/2018/may/sec-199a-deduction-for-qualified-business-income.html
WEBMay 1, 2018 · The Sec. 199A deduction is taken at the partner, S corporation shareholder, estate and trust, or sole proprietor level for tax years beginning after Dec. 31, 2017. Most basically, the deduction is equal to the sum of 20% of the QBI of each of the taxpayer's qualified businesses.
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