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Section 199a

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199A Qualified Business Income (QBI) - Internal Revenue Service

www.irs.gov

Roughly 97% of your clients have taxable income under the threshold. So, their deduction is equal to 20% of domestic “qualified business income” from a pass-through entity...subject to the overall limit based on taxable income. Roughly 3% of your clients are impacted by the threshold.

  199a

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