The so-called pass-through deduction is generally available to small business owners with income less than $315,000 for married couples filing jointly and $157,500 for single filers. All the complicated technical details of the final Qualified Business Income Deduction rule can be found by searching “IRS-2018-0021” at www.regulations.gov.

About the Authors

Stephen Barlas
Stephen Barlas has covered Washington, D.C., for trade and professional magazines since 1981 and since 1984 for Strategic Finance and its predecessor Management Accounting. You can reach him at sbarlas@verizon.net.

April 2019

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