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D
dollar
Level 1
April 12, 2019

199a wages

  • April 12, 2019
  • 2 replies
  • 13 views

Can leased employee expense bu used in place of W-2 wages for QBI 199A wages

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2 replies

itonewbie
itonewbie
Level 15
April 12, 2019

If these are common law employees of your client rather than the PEO or leasing company, possibly yes.  You'll need to examine the contracts as well as facts and circumstances.  See §1.199A-2(b)(2)(ii).

---------------------------------------------------------------------------------Still an AllStar
    S
    Stephen L Nelson CPA
    Level 3
    April 12, 2019

    This revenue procedure is also relevant for determining what counts as W-2 wages for 199A:

    https://www.irs.gov/pub/irs-drop/rp-19-11.pdf

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