Is there a form to calculate the amount of Section 199A pass-through deductions?

Dec 13, 2018

Regarding the Section 199A pass-through deduction, is there a form to use to calculate the amount? Where on the 1040 should the deduction appear?

Currently, we don’t know what the form will look like to calculate the 199A deduction. Your CPA likely has some version of an internal calculation to best estimate the deduction, but the IRS has not yet released updated forms.

Additionally, it’s not yet clear where the deduction will be placed on the face of Form 1040. Since the deduction is taken after taxable income is calculated, one can surmise it will be located somewhere below the taxable income line, but there are no definitive answers yet. I recommend that you check with a tax professional or check back on the IRS site closer to the end of the year.

For more resources, check out PICPA’s Money & Life Tips, Ask a CPA, or CPA Locator.

Answered by: Nathan A. DeFilippi, CPA, is a senior tax associate with H2R CPA in Pittsburgh.

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