QBI and 199A: Why Certain Employee Services Never Qualify
Employee services are excluded from QBI under Section 199A; wages cannot generate the 20% deduction. A three-year presumption…
Articles by & updated by Sai Sankar
Section 199A: Plan for the 2025 QBI Deduction Sunset
Section 199A offers up to a 20% deduction on qualified business income and certain dividends for noncorporate taxpayers…
Does rental real estate qualify as a trade for QBI under 199A?
Revenue Procedure 2019-38’s safe harbor lets eligible landlords claim the Section 199A QBI deduction by meeting ownership, separate-records,…
Who Pays a 50% U.S. Tariff on Indian Goods and Why It Matters
Legally paid by U.S. importers, a 50% tariff on Indian goods would economically burden consumers and Indian exporters,…
Trump Pushes Major H-1B Overhaul: Cap-Exempt Revisions and New Wage-Based System
A comprehensive H-1B overhaul tightens specialty-occupation rules, narrows cap-exempt eligibility, and shifts to a wage-weighted selection by FY2027,…
Australia Emerges as the New Canada for Indian Students in 2025–26
Australia plans a 9% increase in student places for 2026, drawing strong interest from Indian students due to…
Germany and UAE emerge as top picks for Indian students in 2024–25, overtaking US/Canada
upGrad’s TNE Report finds Indian students shifting toward Germany and the UAE for 2024–25, driven by affordability, clear…
No EB-2 Visas for FY 2025: Indian Professionals Face Extended Backlog
EB-2 reached its FY2025 allocation and no EB-2 visas will issue until October 1, 2025. EB-2 India stays…
Understanding Casualty and Theft Deductions Under TCJA for Federally Declared Disasters
From 2018–2025, personal casualty or theft deductions generally require a federally declared disaster; qualified disasters use a $500…