{"id":13977,"date":"2021-10-20T15:50:11","date_gmt":"2021-10-20T21:50:11","guid":{"rendered":"https:\/\/wcginc.com\/kb\/section-199a-recap\/"},"modified":"2026-01-26T17:12:06","modified_gmt":"2026-01-26T17:12:06","slug":"section-199a-recap","status":"publish","type":"epkb_post_type_1","link":"https:\/\/wcginc.com\/kb\/section-199a-recap\/","title":{"rendered":"Section 199A Recap"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-right counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table Of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/wcginc.com\/kb\/section-199a-recap\/#American_Jobs_and_Closing_Tax_Loopholes_Act_of_2010_HR_4213\" >American Jobs and Closing Tax Loopholes Act of 2010 (HR 4213)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/wcginc.com\/kb\/section-199a-recap\/#Tax_Cuts_Jobs_Act_of_2017\" >Tax Cuts &amp; Jobs Act of 2017<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/wcginc.com\/kb\/section-199a-recap\/#Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps_2025_Edition\" >Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/wcginc.com\/kb\/section-199a-recap\/#Talk_to_a_Small_Business_CPA_About_Your_Situation\" >Talk to a Small Business CPA About Your Situation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/wcginc.com\/kb\/section-199a-recap\/#Schedule_Discovery_Meeting_Now\" >Schedule Discovery Meeting Now<\/a><\/li><\/ul><\/nav><\/div>\n<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]By <strong>Jason Watson, CPA<\/strong><br \/>\nPosted Wednesday, October 20, 2021<\/p>\n<p>Hopefully you are still with us and not in the fetal position sucking your thumb. To hammer these points home, the Section 199A won\u2019t help everyone and the S corporation still has some shine (although perhaps less in some situations) as an overall tax reduction mechanism.<\/p>\n<p>Here is a summary of the previous Section 199A side-by-side comparisons-<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"height: 41px;\">\n<td style=\"vertical-align: bottom; text-align: left; height: 41px; width: 16%;\" width=\"13%\"><strong>Business<\/strong><\/td>\n<td style=\"vertical-align: bottom; text-align: left; height: 41px; width: 14%;\" width=\"9%\"><strong>Status*<\/strong><\/td>\n<td style=\"vertical-align: bottom; text-align: center; height: 41px; width: 14%;\" width=\"18%\"><strong>Biz<\/strong><br \/>\n<strong>Income<\/strong><\/td>\n<td style=\"vertical-align: bottom; text-align: center; height: 41px; width: 14%;\" width=\"15%\"><strong>Other<\/strong><br \/>\n<strong>Income<\/strong><\/td>\n<td style=\"vertical-align: bottom; text-align: center; height: 41px; width: 14%;\" width=\"12%\"><strong>Health<\/strong><br \/>\n<strong>Ins.<\/strong><\/td>\n<td style=\"vertical-align: bottom; text-align: center; height: 41px; width: 14%;\" width=\"14%\"><strong>199A<\/strong><br \/>\n<strong>Benefit<\/strong><\/td>\n<td style=\"vertical-align: bottom; text-align: center; height: 41px; width: 14%;\" width=\"16%\"><strong>S Corp<\/strong><br \/>\n<strong>Savings<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Consultant<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">100,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">1,496<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>8,089<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Consultant<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">100,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\">60,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">2,742<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>6,152<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\"><\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Consultant<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">100,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">1,496<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>7,518<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Consultant<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">100,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\">10,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">1,514<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>9,786<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\"><\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Retailer<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">200,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">5,983<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>7,379<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Retailer<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">200,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\">100,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">5,983<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>5,715<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\"><\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Retailer<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Single<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">250,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">10,906<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>18,551<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Retailer<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Married<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">250,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">7,479<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>5,329<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\"><\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Retailer<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Single<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">250,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">10,906<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>18,551<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Attorney<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Single<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">250,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">0<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>7,645<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\"><\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\">\u00a0<\/span><\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"text-align: left; height: 21px; width: 16%;\" width=\"13%\">Surgeon<\/td>\n<td style=\"text-align: left; height: 21px; width: 14%;\" width=\"9%\">Single<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"18%\">600,000<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"14%\">0<\/td>\n<td style=\"text-align: center; height: 21px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>8,133<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 41px;\">\n<td style=\"text-align: left; height: 41px; width: 16%;\" width=\"13%\">Goat Herder<\/td>\n<td style=\"text-align: left; height: 41px; width: 14%;\" width=\"9%\">Single<\/td>\n<td style=\"text-align: center; height: 41px; width: 14%;\" width=\"18%\">600,000<\/td>\n<td style=\"text-align: center; height: 41px; width: 14%;\" width=\"15%\"><\/td>\n<td style=\"text-align: center; height: 41px; width: 14%;\" width=\"12%\"><\/td>\n<td style=\"text-align: center; height: 41px; width: 14%;\" width=\"14%\">28,044<\/td>\n<td style=\"text-align: center; height: 41px; width: 14%;\" width=\"16%\"><span style=\"color: #0000ff;\"><strong>36,177<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The far right column, S Corp Savings, is your net savings after forfeiting a part of the Section 199A deduction. The deduction reduction if you will.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"American_Jobs_and_Closing_Tax_Loopholes_Act_of_2010_HR_4213\"><\/span>American Jobs and Closing Tax Loopholes Act of 2010 (HR 4213)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Here is some chin-scratching fodder for your day. Back in 2010, the <a target=\"_blank\" href=\"https:\/\/www.congress.gov\/bill\/111th-congress\/house-bill\/5893\" rel=\"noopener\">House created a bill<\/a> that would disqualify small professional service S corporations (attorneys, doctors, consultants, etc.) from benefiting from the S Corp \u201cloophole.\u201d Thankfully the Senate saw this as discrimination since non-professional service businesses (construction, retailers, manufacturers, etc.) would still benefit from the \u201cloophole.\u201d The bill was rejected naturally.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Cuts_Jobs_Act_of_2017\"><\/span>Tax Cuts &amp; Jobs Act of 2017<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It appears specified service trades or businesses dodged another bullet. There was chatter similar to 2010 but eventually it gave way. Yes, some of the tax breaks disappear for attorneys, doctors, accountants and anyone else whose reputation or skill is the material income producing factor. However, it could have been way worse. Instead the crummy laws of 2017 and earlier are simply the high-water mark, and if you are phased out of the Section 199A deduction you are no worse off. Yeah, it doesn\u2019t make you feel any better.<\/p>\n<p>Thank you for hanging in there![\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;25px&#8221;][vc_column_text]<style data-type=\"vc_shortcodes-custom-css\">#wd-6915e3dd2a9b5 .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-6915e437409dd .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-6915e437409dd .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-68460c16bff16 .info-box-title{line-height:60px;font-size:50px;color:#473d3c;}#wd-68460c16bff16 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b937e0887f .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b937e0887f .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-687b9384e0d51 .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b9384e0d51 .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-687b938a8f4b3 .info-box-title{line-height:26px;font-size:16px;color:#473d3c;}#wd-687b938a8f4b3 .info-box-inner{line-height:22px;font-size:12px;color:#473d3c;}#wd-68bcf7fc8516a .info-box-title{line-height:40px;font-size:30px;color:#473d3c;}#wd-68bcf7fc8516a .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}#wd-68bcfccd83cf7 .info-box-title{line-height:46px;font-size:36px;color:#473d3c;}#wd-68bcfccd83cf7 .info-box-inner{line-height:26px;font-size:16px;color:#473d3c;}@media (max-width: 1199px) {#wd-6915e3dd2a9b5 .info-box-title{line-height:34px;font-size:24px;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e437409dd .info-box-title{line-height:34px;font-size:24px;}#wd-6915e437409dd .info-box-inner{line-height:24px;font-size:14px;}#wd-68460c16bff16 .info-box-title{line-height:50px;font-size:40px;}#wd-687b937e0887f .info-box-title{line-height:25px;font-size:15px;}#wd-687b9384e0d51 .info-box-title{line-height:25px;font-size:15px;}#wd-687b938a8f4b3 .info-box-title{line-height:25px;font-size:15px;}#wd-68bcf7fc8516a .info-box-title{line-height:34px;font-size:24px;}#wd-68bcf7fc8516a .info-box-inner{line-height:24px;font-size:14px;}#wd-68bcfccd83cf7 .info-box-title{line-height:36px;font-size:26px;}#wd-68bcfccd83cf7 .info-box-inner{line-height:24px;font-size:14px;}}@media (max-width: 767px) {#wd-6915e3dd2a9b5 .info-box-title{line-height:28px;font-size:18px;}#wd-6915e3dd2a9b5 .info-box-inner{line-height:24px;font-size:14px;}#wd-6915e437409dd .info-box-title{line-height:28px;font-size:18px;}#wd-6915e437409dd .info-box-inner{line-height:24px;font-size:14px;}#wd-68460c16bff16 .info-box-title{line-height:40px;font-size:30px;}#wd-687b937e0887f .info-box-title{line-height:24px;font-size:14px;}#wd-687b9384e0d51 .info-box-title{line-height:24px;font-size:14px;}#wd-687b938a8f4b3 .info-box-title{line-height:24px;font-size:14px;}#wd-68bcf7fc8516a .info-box-title{line-height:28px;font-size:18px;}#wd-68bcf7fc8516a .info-box-inner{line-height:24px;font-size:14px;}#wd-68bcfccd83cf7 .info-box-title{line-height:28px;font-size:18px;}#wd-68bcfccd83cf7 .info-box-inner{line-height:24px;font-size:14px;}}<\/style><div class=\"wpb-content-wrapper\">[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e3dd2a9b5\" class=\" wd-rs-6915e3dd2a9b5 wd-info-box wd-wpb text-center box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title kb \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p style=\"text-align: center;\"><em>Jason Watson, CPA, is a Partner and the CEO of <strong>WCG CPAs &amp; Advisors<\/strong>, a boutique yet progressive tax, accounting and business consultation firm located in Colorado serving small business owners and taxpayers worldwide.<\/em><\/p>\n<div style=\"display: flex; justify-content: center;\"><a href=\"https:\/\/www.linkedin.com\/in\/jason-watson-cpa\/\"><img decoding=\"async\" class=\"alignnone wp-image-17327 entered lazyloaded\" style=\"height: 35px!important; width: auto!important;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/linkedin-150x150-1.png.webp\" alt=\"Jason Watson CPA LinkedIn\" \/><\/a>\u00a0\u00a0\u00a0\u00a0\u00a0<a href=\"mailto:jason@wcginc.com\"><img decoding=\"async\" class=\"alignnone size-thumbnail wp-image-17334 entered lazyloaded\" style=\"height: 35px!important; width: auto!important;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/mail-150x150-1.png.webp\" alt=\"Jason Watson CPA Email\" \/><\/a><\/div>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6915e437409dd\" class=\" wd-rs-6915e437409dd wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right kb \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Taxpayers_Comprehensive_Guide_to_LLCs_and_S_Corps_2025_Edition\"><\/span>Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p><img decoding=\"async\" class=\"size-full wp-image-31529 alignnone\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/LLC-S-Corp-Web-and-Social-GFX_275-250x300-1.webp\" alt=\"Taxpayer\u2019s Comprehensive Guide to LLCs and S Corps 2025 Edition\" width=\"250\" height=\"300\" \/>This KB article is an excerpt from our 420+ page book (some picture pages, but no scatch and sniff) which is available in paperback from\u00a0<a href=\"https:\/\/www.wcginc.com\/amazon\" target=\"_blank\" rel=\"noopener\">Amazon<\/a>, as an eBook for\u00a0<a href=\"https:\/\/www.wcginc.com\/kindle\" target=\"_blank\" rel=\"noopener\">Kindle<\/a>\u00a0and as a\u00a0<a href=\"https:\/\/www.wcginc.com\/pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0from ClickBank. We used to publish with iTunes and Nook, but keeping up with two different formats was brutal. You can cruise through these KB articles online, click on the fancy buttons below or\u00a0<a href=\"https:\/\/wcginc.com\/business-services\/book\/\" target=\"_blank\" rel=\"noopener\">visit our webpage<\/a>\u00a0which provides more information.<\/p>\n<table class=\"purchase-table\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><a href=\"\/amazon\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6657 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/amazon-imageresized.png.webp\" alt=\"LLCs and S Corp Book Amazon\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/kindle\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6658\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/kindle-imageresized.png.webp\" alt=\"LLCs and S Corp Book Kindle\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<td style=\"text-align: center;\"><a href=\"\/pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"alignnone size-full wp-image-6659 aligncenter\" style=\"float: none;\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/PDFresized.png.webp\" alt=\"LLCs and S Corp Book PDF\" width=\"50\" height=\"50\" \/><\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><strong>$49.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$39.95<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>$29.95<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column][\/vc_row][vc_row equal_height=\"yes\" content_placement=\"top\" el_id=\"consultation-secc\" woodmart_css_id=\"6756f7d427735\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzU2ZjdkNDI3NzM1Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\" el_class=\"kb-consult\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68460c2ba6365\" class=\" wd-rs-68460c2ba6365 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title kb-fix \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title box-title-style-default wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Talk_to_a_Small_Business_CPA_About_Your_Situation\"><\/span>Talk to a Small Business CPA About Your Situation<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Please use the form below to tell us a little about yourself, and what you have going on with your small business or 1099 contractor gig. <strong>WCG CPAs &amp; Advisors<\/strong> are small business CPAs, tax professionals and consultants, and we look forward to talking to you!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner el_id=\"consultation-inner\" woodmart_css_id=\"66fd6caf92fc0\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NmZkNmNhZjkyZmMwIiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner][vc_raw_js el_class=\"defaultBot\"]JTNDc2NyaXB0JTIwdHlwZSUzRCUyMnRleHQlMkZqYXZhc2NyaXB0JTIyJTIwc3JjJTNEJTIyaHR0cHMlM0ElMkYlMkZ3Y2dpbmMuam90Zm9ybS5jb20lMkZqc2Zvcm0lMkYyNTE2NjQ4Nzk0MTQ5NzMlMjIlM0UlM0MlMkZzY3JpcHQlM0U=[\/vc_raw_js][\/vc_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68460c16bff16\" class=\" wd-rs-68460c16bff16 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title defaultBot \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The tax advisors, business consultants and rental property experts at <strong>WCG CPAs &amp; Advisors<\/strong> are not salespeople; we are not putting lipstick on a pig expecting you to love it. Our job remains being professionally detached, giving you information and letting you decide within our ethical guidelines and your risk profiles.<\/p>\n<p>We see far too many crazy schemes and half-baked ideas from attorneys and wealth managers. In some cases, they are good ideas. In most cases, all the entities, layering and mixed ownership is only the illusion of precision. As Chris Rock says, just because you can drive your car with your feet doesn\u2019t make it a good idea. In other words, let\u2019s not automatically convert \u201cyou can\u201d into \u201cyou must.\u201d<\/p>\n<p><strong>Let\u2019s chat so you can be smart about it.<\/strong><\/p>\n<p>We typically schedule a 20-minute complimentary quick chat with one of our Partners or our amazing Senior Tax Professionals to determine if we are a good fit for each other, and how an engagement with our team looks. Tax returns only? Business advisory? Tax strategy and planning? Rental property support?<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner equal_height=\"yes\" el_class=\"boxes--pack\" woodmart_css_id=\"673b5f334f247\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzNiNWYzMzRmMjQ3Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b937e0887f\" class=\" wd-rs-687b937e0887f wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Text-WCG-Offices-1.jpg\" class=\"attachment-full size-full\" alt=\"Text WCG Offices\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Text WCG Offices<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Need to get in touch through a quick text?\u00a0 We\u2019ll respond back within a day and get going!<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"sms:+17193452100?&amp;body=Hey%20WCG!%20Please%20call%20me%20to%20discuss%20your%20CPA%20services\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b9384e0d51\" class=\" wd-rs-687b9384e0d51 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Chat-Our-Amazing-Team-1.jpg\" class=\"attachment-full size-full\" alt=\"Chat our amazing team\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Call Our Amazing Team<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p class=\" \">If you need to speak to a tax professional now, give us a call and we'll get you connected.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"wd-info-box-link wd-fill\" aria-label=\"Infobox link\" href=\"tel:719-387-9800\" title=\"\"><\/a>\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"1\/3\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-687b938a8f4b3\" class=\" wd-rs-687b938a8f4b3 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none business-boxes nav-button-chat \">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-icon-wrapper  box-with-icon box-icon-simple\">\n\t\t\t\t\t\t\t<div class=\"info-box-icon\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"622\" height=\"622\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Chat-With-a-Tax-Pro-2.jpg\" class=\"attachment-full size-full\" alt=\"Chat with a tax pro\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h4 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\">Chat With a Tax Pro<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Taxes can be tricky. Chat with a WCG human now and get questions answered.<\/p>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=\"yes\" content_placement=\"top\" woodmart_css_id=\"684abef7ecaa9\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2ODRhYmVmN2VjYWE5Iiwic2hvcnRjb2RlIjoidmNfcm93IiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\" el_class=\"kb-consult\"][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68bcf7fc8516a\" class=\" wd-rs-68bcf7fc8516a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t<h2 class=\"info-box-title title wd-font-weight-600 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Schedule_Discovery_Meeting_Now\"><\/span>Schedule Discovery Meeting Now<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/div>\n\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[vc_row_inner content_placement=\"middle\" el_class=\"client-review-secs box--card\" woodmart_css_id=\"672e712482714\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzJlNzEyNDgyNzE0Iiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_gradient_switch=\"no\" woodmart_box_shadow=\"no\" wd_z_index=\"no\" woodmart_disable_overflow=\"0\" row_reverse_mobile=\"0\" row_reverse_tablet=\"0\"][vc_column_inner width=\"1\/3\" woodmart_css_id=\"671780b35b49a\" parallax_scroll=\"no\" woodmart_sticky_column=\"false\" wd_collapsible_content_switcher=\"no\" wd_column_role_offcanvas_desktop=\"no\" wd_column_role_offcanvas_tablet=\"no\" wd_column_role_offcanvas_mobile=\"no\" wd_column_role_content_desktop=\"no\" wd_column_role_content_tablet=\"no\" wd_column_role_content_mobile=\"no\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_box_shadow=\"no\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBiMzViNDlhIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" wd_z_index=\"no\"]\t\t<div id=\"wd-68874e76cd7bc\" class=\"wd-image wd-wpb wd-rs-68874e76cd7bc text-left \">\n\t\t\t\n\t\t\t<img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/265518_2057667071_tax_consultation_300-1.webp\" class=\"attachment-full size-full\" alt=\"Request a Meeting with WCG Inc\" \/>\n\t\t\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=\"2\/3\" woodmart_css_id=\"671780c0415fb\" parallax_scroll=\"no\" woodmart_sticky_column=\"false\" wd_collapsible_content_switcher=\"no\" wd_column_role_offcanvas_desktop=\"no\" wd_column_role_offcanvas_tablet=\"no\" wd_column_role_offcanvas_mobile=\"no\" wd_column_role_content_desktop=\"no\" wd_column_role_content_tablet=\"no\" wd_column_role_content_mobile=\"no\" mobile_bg_img_hidden=\"no\" tablet_bg_img_hidden=\"no\" woodmart_parallax=\"0\" woodmart_box_shadow=\"no\" responsive_spacing=\"eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzE3ODBjMDQxNWZiIiwic2hvcnRjb2RlIjoidmNfY29sdW1uX2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=\" wd_z_index=\"no\"]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68bcfccd83cf7\" class=\" wd-rs-68bcfccd83cf7 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none with-btn box-btn-static \">\n\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Ready to schedule now and talk about S Corp and reasonable salary and all that gibberish? Let's do it! Here is a link to a Discovery Meeting with one of our Partners or Senior Tax Professionals to understand your tax footprint and objectives, and how <strong>WCG CPAs &amp; Advisors<\/strong> might help.<\/p>\n<\/div>\n\n\t\t\t\t\t\t<div class=\"info-btn-wrapper\"><div id=\"wd-6a31be8f16506\" class=\"  wd-button-wrapper text-left\"><a href=\"https:\/\/calendly.com\/wcg-cpas-advisors\/discovery-meeting-instant\" title=\"\" target=\"_blank\" class=\"btn btn-style-default btn-shape-rectangle btn-size-default\">Schedule Meeting<\/a><\/div><\/div>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\n\t\t\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/div>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Hopefully you are still with us and not in the fetal position sucking your thumb. To hammer these points home, the Section 199A won\u2019t help everyone and the S corporation still has some shine (although perhaps less in some situations) as an overall [&#8230;]<\/p>\n","protected":false},"author":6,"featured_media":4238,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"epkb_post_type_1_category":[130],"epkb_post_type_1_tag":[],"class_list":["post-13977","epkb_post_type_1","type-epkb_post_type_1","status-publish","has-post-thumbnail","hentry","epkb_post_type_1_category-chap-8-section-199a-examples-and-comparisons"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.8 (Yoast SEO v27.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Section 199A Recap - Qualified Business Income Deduction - WCG CPAs &amp; Advisors<\/title>\n<meta name=\"description\" content=\"In our Section 199A recap we summarize all the scenarios from this chapter in a table for side by side comparison. 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