MY ARTICLE IN TAX NOTES ON HOW TO COMPUTE SECTION 199A PASS-THROUGH DEDUCTIONS

March 6, 2019

I published the article linked below in Tax Notes, a leading federal tax daily information service, on about February 8, 2019, and, as permitted by Tax Notes, I am publishing it today in this post.  The article seeks to provide clear, practical and comprehensive guidelines for computing pass-through deductions for all of the seven categories of taxpayers who are eligible for them.  The discussion in the article concerning a particularly aggressive method of computation that arguably may be used by Category 4 taxpayers is controversial, but Section 199A experts should be aware of it.

https://llc199a.com/wp-content/uploads/Cunningham-Final-2.2-2-4-19.pdf

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