The proposed regulations exclude services “not directly related to the medical services field” such as the operation of health clubs or health spas and “payment processing, or the research, testing, ...

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 ...

My recent blog post on the discriminatory nature of Section 199A makes mention of having high-income taxpayers falling under the SSTB (Specified Service Trade or Business) category consider the use of ...

In 2017, the Tax Cuts and Jobs Act included a new deduction for business income: Section 199A. This provision allows taxpayers to deduct up to 20 percent of qualifying business income against their ...

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 ...

One of the most convoluted sections of the Tax Cuts and Jobs Act is new Section 199A, which provides a 20 percent deduction on “qualified business income” of a qualified business, operated directly as ...

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 ...

Practitioners have been waiting for filing season guidance on Section 199A, which provides a 20 percent deduction for qualified business income of pass-through entities. Although proposed regulations ...

Section 199A dividends are distributions from the profits of domestic real estate investment trusts (REITs) that qualify for a special 20% tax deduction. Investing in Section 199A dividends can ...