SSTB Thresholds Under IRC 199A: 10% vs 5% Receipts
The 10% (≤ $25M) and 5% (> $25M) specified-service gross receipts thresholds remain effective for 2025; exceeding the…
Sai Sankar is a law postgraduate with over 30 years of experience across direct and indirect taxation, spanning consultancy, litigation, and policy interpretation. At VisaVerge.com he leads coverage of cross-border finance for immigrants and NRIs — U.S. and state income tax, IRS rules, tariffs and trade duties, foreign-asset reporting, gift and estate tax, and retirement accounts like IRAs and RMDs. Sai's legal acumen turns the tangled intersection of immigration and money into clear, actionable guidance for a global audience.
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The 10% (≤ $25M) and 5% (> $25M) specified-service gross receipts thresholds remain effective for 2025; exceeding the…
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Section 199A remains permanent; qualified business losses carry forward to reduce future QBI. OBBBA raises the deduction to…
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