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REITs and Section 199A Qualified Dividends: Tax Implications
The 20% Section 199A deduction applies to qualified REIT dividends through 2025 but requires holding shares more than 45 days…
Understanding QBI Deduction: Eligibility, SSTBs, and 2025 Thresholds
QBI remains permanent for 2025: eligible pass-through owners can deduct up to 20% of qualified business income. 2025 thresholds are…
Understanding Qualified Business Loss Carryovers Under Section 199A
Section 199A remains permanent; qualified business losses carry forward to reduce future QBI. OBBBA raises the deduction to 23% after…
Understanding the Qualified REIT/PTP Component and Its 20% Deduction
Through 2025, taxpayers may claim a 20% Section 199A deduction on qualified REIT dividends and qualified PTP income even without…
Safe Harbor for Rental Real Estate: Key QBI 199A Requirements
For 2025 filings the IRS reaffirmed Revenue Procedure 2019-38: to claim the Section 199A QBI safe harbor landlords must keep…
IRS Section 199A Safe Harbor: Key Rental Real Estate Exclusions
The IRS reaffirmed that as of September 7, 2025, properties with excess personal use, triple net leases, rentals to commonly…
Understanding Qualified Trade or Business Under Section 199A and SSTBs
Section 199A allows a QBI deduction for pass-through and qualifying rental income if the activity is a Section 162 trade…
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 treats former…