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R536_2
Level 1
April 9, 2020

199a deduction

  • April 9, 2020
  • 1 reply
  • 4 views

Could a plumbing business not be considered an SSB and thus the individual not have the high income limitation (157,500-single or 315,000-joint) on the 199a deduction based on a position that each plumbing system is engineered and/or customized?

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    1 reply

    Slats
    Slats
    Level 5
    April 9, 2020

    In the absence of additional information, I.E. type of filer, "Sole Proprietor, PTR, Corp, LLC"  I would say that the aggregate income from the business is the defining factor to consider in the Sec. 199A deduction. If the income limitation is breached or above, then no Sec. 199A would apply. Each system may be unique for it's application and use, however the income derived as a whole would determine the limitations.

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