SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Section 199A dividends are distributions from the profits of domestic real estate investment trusts ...

Only deductible W-2 wages are included in calculating a taxpayer’s Sec. 199A qualified business income deduction.

QBI includes the income, minus wage income, deductions, applicable gains and losses, for every eligible pass-through business that a taxpayer operates in the United States or Puerto Rico. This income ...

The recent tax bill out of Washington has caused a bit of a stir with its "199A tax reform provision." According to some commentators, this provision causes favoritism for cooperatives over other ...

The 2017 Tax Cuts and Jobs Act (TCJA) introduced Section 199A. This provision, scheduled to expire next year, provides owners of “pass-through” businesses a 20 percent deduction for qualified business ...

When Congress tackled tax reform last year, the tax treatment of businesses was front and center. The new tax law permanently lowered the tax rate for corporations to 21% while rates typically ...

What's a 199A dividend? New for 2018 tax returns, this term refers to income from a real estate investment trust -- and those 199A dividends could qualify for a sweet tax break. Part of federal tax ...

New Regulations clear the path for tax savings. Internal Revenue Code Section 199A was enacted as part of the 2017 Tax Cuts and Jobs Act (TCJA), and slightly modified in 2018. This provision provides ...

Editor’s note: The IRS issued final regulations under Sec. 199A on Jan. 18. For coverage, see “Qualified Business Income Deduction Regs. and Other Guidance Issued.” The article below has been updated ...

FARGO - Farmers and even corporate elevators are considering creating their own co-op entities due to the market-destabilizing effect of the so-called 199A tax reform provision, which favors ...