The Tax Court held that W-2 wages paid by two S corporations that were not deductible under Sec. 280E in computing their taxable income could not be taken into account in calculating the Sec. 199A ...
SALT deduction cap temporarily raised from $10,000 to $40,000. PTETs allow businesses to bypass federal deduction limits. OBBBA permanently instates the 20% qualified business income deduction. Tax ...
The QBI deduction permanent 2026 change is one of the most significant tax wins ...
And in computing that 199A deduction, they included all the wages they had paid in their W-2 wage limit, and the IRS said, "No can do." If the wages are not deductible, they shouldn't be in your W-2 ...