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Still Have Questions About How to Apply IRC Section 199A?

Posted on Friday, March 15, 2019 by Gary Hunt

By Lynn Nichols, CPA, OSCPA Tax Section Moderator

The Joint Committee on Taxation [ ] has published a 32 page “Overview of Deduction for Qualified Business Income: Section 199A.”

The document appears to be a pdf of 32 PowerPoint slides. It is not a difficult read, but rather explains the rules of 199A in outline format... easy to understand and appropriate for a staff training session or distribution to client CFOs and Controllers. You can download a copy from the Joint Committee website or send your request to and I will attach a copy to a return e-mail.

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