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Section 199A

Big Beautiful Section 199A Calculator

May 20, 2025 By Stephen Nelson CPA

The Big Beautiful Section 199A calculator lets you estimate the new, larger Section 199A deduction you may get.

Use the calculator below to estimate your Section 199A deduction using the new formula from the Big Beautiful Tax Bill of 2025. Note: More detailed … [Read more...] about Big Beautiful Section 199A Calculator

Filed Under: business taxes, Section 199A

The New Big Beautiful Section 199A Deduction

May 20, 2025 By Stephen Nelson CPA

The Big Beautiful Tax Bill arguably improves the Section deduction.

The Big Beautiful Tax Bill, which the U.S. Congress is currently working to pass, changes the popular Section 199A deduction. At this point, whether … [Read more...] about The New Big Beautiful Section 199A Deduction

Filed Under: business taxes, Section 199A

How to Get Extra Year Section 199A Deductions

October 24, 2024 By Stephen Nelson CPA

Extra year Section 199A deduction blog post showing man enjoying piece of cake

Operate your small business or real estate venture as a partnership or S corporation? You can probably get an extra year Section 199A deduction by … [Read more...] about How to Get Extra Year Section 199A Deductions

Filed Under: Section 199A

Section 199A(i) Fiscal Year Change Extends Deduction

October 23, 2024 By Stephen Nelson CPA

Section 199A(i) Fiscal Year Change blog post art showing a confused CPA

A short, technical post: You can possibly use a fiscal year and even a fiscal year change to get one additional year of Section 199A deduction. Even … [Read more...] about Section 199A(i) Fiscal Year Change Extends Deduction

Filed Under: Bookkeeping, Section 199A

199A Deduction Errors Cost Small Businesses Big Refunds

May 16, 2022 By Stephen Nelson CPA

Fixing 199A Deduction Errors is awkward but a good idea.

The Section 199A deduction lets business owners avoid federal income taxes on that last twenty percent of their business income. Which sounds … [Read more...] about 199A Deduction Errors Cost Small Businesses Big Refunds

Filed Under: business taxes, Section 199A

Tax Strategy Tuesday:  Convert Guaranteed Payments to Qualified Business Income

December 14, 2021 By Stephen Nelson CPA

Convert quaranteed payments into QBI to salvage 199A deductions.

Okay. This Tuesday? I've got a tax strategy for partnerships. A strategy that can save individual partners thousands in taxes annually. Maybe even … [Read more...] about Tax Strategy Tuesday:  Convert Guaranteed Payments to Qualified Business Income

Filed Under: business taxes, individual income taxes, Section 199A, Tax Strategy Tuesday

Physician 199A Deductions Can Work (if You Know Rules)

June 22, 2020 By Stephen Nelson CPA

This week, I talk about physician 199A deductions. More specifically, I talk about how many physicians who own part or all of their medical … [Read more...] about Physician 199A Deductions Can Work (if You Know Rules)

Filed Under: business taxes, Corporate taxation, Section 199A

Ignoring IRS 8995 Instructions to Double-deduct Self-employed Health Insurance

January 28, 2020 By Stephen Nelson CPA

horse with blinder picture for 8995 instructions blog post

If you’re reading this, you already know, right? In many situations, the 199A regulations require adjustments to the qualified business income number … [Read more...] about Ignoring IRS 8995 Instructions to Double-deduct Self-employed Health Insurance

Filed Under: Corporate taxation, insurance, Section 199A

Section 199A Deduction Rookie Mistakes

October 17, 2019 By Stephen Nelson CPA

Section 199A deduction rookie mistakes

Taxpayers and their accountants easily make Section 199A mistakes when they first start working with the deduction. We see that a lot in the returns … [Read more...] about Section 199A Deduction Rookie Mistakes

Filed Under: business taxes, real estate, Section 199A

How the IRS Destroyed the Section 199A Deduction for Small Business S Corporations and Partnerships

September 4, 2019 By Stephen Nelson CPA

I’ve got some bad news, unfortunately. The IRS may have destroyed or dramatically reduced your Section 199A deduction. At least if you’re a typical … [Read more...] about How the IRS Destroyed the Section 199A Deduction for Small Business S Corporations and Partnerships

Filed Under: business taxes, Section 199A

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Featured Posts

Washington state estate tax pushes wealthy residents to consider estate planning options.

Planning for the 35% Washington State Estate Tax

Washington state levies an estate tax of up to 35% on estates of decedents dying on or after July 1 2025. That new rate is by far the highest estate … [Read More...] about Planning for the 35% Washington State Estate Tax

the new Washington state professional services sales tax starts October 1, 2025.

Washington State Professional Services Sales Tax

Starting October 1, 2025, Washington State levies a sales tax on many, maybe most, business professional services. Thus, if you’re a business … [Read More...] about Washington State Professional Services Sales Tax

Washington state qualified family-owned business interest deduction

Washington’s Qualified Family-Owned Business Interest Estate Tax Deduction: Updated for 2025

Washington state taxes the estates of high-net-worth residents and high-net-worth nonresidents who own property in the state. The tax rates start at … [Read More...] about Washington’s Qualified Family-Owned Business Interest Estate Tax Deduction: Updated for 2025

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