IRC 199A Deduction When Own Several Pass-Thru Entities
IRC 199A Deduction When Own Several Pass-Thru Entities              
    Pass-Thru 1 Pass-Thru 2 Pass-Thru 3 Pass-Thru 4 Pass-Thru 5  
Taxpayer's Filing Status
           
Tax Year
           
Taxpayer's Net Capital Gain Income            
Taxpayer's Qualified REIT Dividends            
Taxpayer's Qualified Publicly Traded Partnership Income            
Taxpayer's Qualified Publicly Traded Partnership Income from SSTB            
Taxpayer's Other Net Income / (Deductions) To Get to Taxable Income            
Aggregate Businesses under Treas. Reg. 1.199A-4?
 
               
Is Pass-Thru a Specified Service Trade or Business  
 
Taxpayer's Share of Qualified Trade or Business Income from Pass-Thru  
Taxpayer's Share of W-2 Wages Paid to Employees of Pass-Thru  
Taxpayer's Share of Qualified Property Unadjusted Basis of Pass-Thru  
               
               
               
Taxable Income Before 199A Deduction            
IRC 199A Deduction            
Taxable Income After Deduction            
               
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Note that the pass-through deduction is available for taxable years beginning after December 31, 2017 and under current law will not be available for taxable years beginning after December 31, 2025.

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