Section 199A Qualified Business Income Deduction (I) 2017年的The Tax Cuts and Jobs Act/减税就业法案颁布了Internal Revenue Code Section 199A,规定对符合条件的flow-through entities可扣除高达20%的商业收入。 The qualified business income QBI deduction适用于除了C corporation以外的所以纳税人,包括individuals...
Individuals with taxable income higher than the limits above cannot claim the QBI deduction for QBI from a specified service trade or business. Aspecified service trade or business (SSTB)is a service-orientated business in the areas of law, accounting, consulting, investment, and management among...