A reader of our “Maximizing Section 199A Deductions” monograph recently e-mailed to ask about the Section 199A Section 1031 connection. His … [Read more...] about The Section 199A Section 1031 Conundrum
Search Results for: 199A
Section 199A Changes Investment Portfolio Construction
The new Section 199A "pass-thru" deduction mostly matters to sole proprietors, partnerships, S corporations and real estate investors. In a … [Read more...] about Section 199A Changes Investment Portfolio Construction
Sec. 199A Changes Retirement Planning
Okay, a weird thing about the pass-thru "Section 199A deduction” created by the new tax law. Section 199A changes retirement planning for some small … [Read more...] about Sec. 199A Changes Retirement Planning
Section 199A Technical Corrections Fix Grain Glitch
On March 22, 2018, the President signed into law the Section 199A technical corrections that fix the grain glitch. The bad news with these Section … [Read more...] about Section 199A Technical Corrections Fix Grain Glitch
Section 199A S Corporation Dissolution
Some S corporation owners are starting to ask about Section 199A S corporation dissolution. In other words, should an S corporation dissolve to … [Read more...] about Section 199A S Corporation Dissolution
199A Deduction: Calculating Your Tax Savings
As you work on preparing your 2018 income tax return, you may wonder how much income tax the new Section 199A deduction saves you. This post, … [Read more...] about 199A Deduction: Calculating Your Tax Savings
The Real Estate Investor Sec. 199A Deduction
If you’re a real estate investor, you’ve probably already wondered whether you get a real estate investor Sec. 199A deduction. (You maybe do.) And … [Read more...] about The Real Estate Investor Sec. 199A Deduction
Section 199A Deduction Phase-out Calculations
The Section 199A deduction phase-out calculations confuse lots of people. They even confuse smart accountants, as several readers of my Maximizing … [Read more...] about Section 199A Deduction Phase-out Calculations
S Corporation Shareholder Salaries and Section 199A Deduction
Starting in 2018, S corporations face a new complexity when setting shareholder-employee salaries. While setting a low salary saves payroll taxes, … [Read more...] about S Corporation Shareholder Salaries and Section 199A Deduction
Section 199A Deduction and Principal Asset Disqualification
Do you own a pass-through entity? You may already know the new tax law provides a gigantic new tax break. The Section 199A pass-through entity … [Read more...] about Section 199A Deduction and Principal Asset Disqualification