JD Supra

Calculating The Qualified Business Income Deduction Under Section 199a - Limitations To Avoid And Opportunities To Pursue

Section 199A of the Internal Revenue Code was enacted on December 22, 2017, as part of the Tax Cuts and Jobs Act and provides for a deduction of up to 20% of income from certain domestic businesses ...
JD Supra

Section 199A and Calculating and Reporting for Relevant Passthrough Entities, Publicly Traded Partnerships, Trusts, and Estates

Last week, we provided a high-level overview on the application of Section 199A as it relates to estates, trusts, and beneficiaries. This post will cover the details of calculating and reporting the ...
Accounting Today

Thomson Reuters offers help for understanding Section 199A deduction

Thomson Reuters Checkpoint Catalyst has published an analysis of the new Section 199A qualified business income deduction for pass-through entities ushered in by the Tax Cuts and Jobs Act. Processing ...