{"id":1576,"date":"2019-02-10T09:16:10","date_gmt":"2019-02-10T09:16:10","guid":{"rendered":"https:\/\/wcginc.com\/?p=1576"},"modified":"2026-01-26T16:37:08","modified_gmt":"2026-01-26T16:37:08","slug":"section-199a-self-employed-health-insurance","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/section-199a-self-employed-health-insurance\/","title":{"rendered":"Section 199A Self-Employed Health Insurance"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b5968e94594\" class=\" wd-rs-68b5968e94594 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\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<div class=\"overview\">\n<h2><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><b>Section 199A Basics:<\/b> Pass-through deduction equals 20% of qualified business income (QBI), but deductions like self-employment tax, health insurance, and retirement contributions reduce QBI.<\/li>\n<li><b>S Corp vs. Schedule C:<\/b> Electing S Corp can lower self-employment taxes, often outweighing the slight reduction in Section 199A deduction compared to a Schedule C LLC.<\/li>\n<li><b>Impact of Deductions:<\/b> SE tax, self-employed health insurance (SEHI), and retirement plan contributions reduce net QBI, significantly affecting the Section 199A calculation.<\/li>\n<li><b>W-2 Salary Strategy:<\/b> Reasonable shareholder salary in S Corps shifts some deductions to payroll, reducing self-employment tax while maintaining nearly similar Section 199A benefits.<\/li>\n<li><b>Overall Tax Savings:<\/b> Despite a slightly lower Section 199A deduction, S Corp election usually results in higher total tax savings due to reduced SE taxes and payroll tax planning.<\/li>\n<li><b>Pro-Ration of QBI Deductions:<\/b> Only income classified as qualified business income is reduced by these deductions proportionally; non-QBI income like interest or dividends is excluded.<\/li>\n<li><b>Key Takeaway:<\/b> Optimizing W-2 salary and understanding SEHI and retirement contributions can maximize overall tax benefits for small business owners.<\/li>\n<\/ul>\n<\/div>\n<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\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673324a360831\" class=\" wd-rs-673324a360831 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title img-right \">\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><img decoding=\"async\" class=\"alignnone size-medium wp-image-23697\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/rave-300x183.jpg\" alt=\"\" width=\"300\" height=\"183\" srcset=\"https:\/\/wcginc.com\/wp-content\/uploads\/rave-300x183.jpg 300w, https:\/\/wcginc.com\/wp-content\/uploads\/rave.jpg 328w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>When comparing business activities on a Schedule C versus an S Corp election, one of the gripes is the reduction of the Section 199A qualified business income deduction in an S corporation because the payment of reasonable shareholder salary reduces net business income. As we have shown in\u00a0<a href=\"https:\/\/wcginc.com\/kb\/chap-8-section-199a-examples-and-comparisons-37\/\" target=\"_blank\" rel=\"noopener\">Chapter 8 of our book<\/a>, the reduction of Section 199A benefits is still eclipse by the savings of self-employment taxes in an S corporation. However, the\u00a0<a href=\"https:\/\/tax.thomsonreuters.com\/news\/final-sec-199a-qualified-business-income-deduction-regs-qualified-business-income\/\" target=\"_blank\" rel=\"noopener\">final regulations for Section 199A<\/a>\u00a0have a little quirk which bolsters the benefits of an S corp election over garden variety LLCs reported on Schedule C. How? One of the answers is the Section 199A Self-Employed Health Insurance reduction in net qualified business income (QBI).<\/p>\n<p>Let\u2019s run through it, shall we?<\/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\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733233d3bc3e\" class=\" wd-rs-6733233d3bc3e 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-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Section_199A_Calculation_Recap\"><\/span>Section 199A Calculation Recap<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The basic Section 199A pass-through deduction is 20% of net qualified business income, which is huge. If you make $200,000, the deduction is $40,000 times your marginal tax rate of 24% which equals $9,600 in your pocket. The is direct cash in your pocket. Extra cheese on your whopper!<\/p>\n<p>But you knew all this since you\u2019re smart and you\u2019ve been snooping around the internets in your PJs sipping cold coffee. Perhaps what you didn\u2019t know is this $200,000 cannot be viewed in isolation when it comes to self-employment taxes, self-employed health insurance and retirement plan contributions. Moving on\u2026<\/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\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673324daa5b29\" class=\" wd-rs-673324daa5b29 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-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Section_199A_Final_Regulations\"><\/span>Section 199A Final Regulations<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=\"alignnone size-full wp-image-26127\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/Treasury-Department-Building-shutterstock_103840727-200x300-1.jpg\" alt=\"\" width=\"200\" height=\"300\" \/>The final regulations 1.199A for the Section 199A deduction clarified all kinds of things and the handling of the deductible portion of self-employment tax, self-employed health insurance and retirement plans for small business owners is one of them. Here is the code from\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/reg-107892-18.pdf\" target=\"_blank\" rel=\"noopener\">1.199A-3(b)(1)(vi)<\/a>\u2013<\/p>\n<p><strong>(vi) Other deductions.<\/strong>\u00a0Generally, deductions attributable to a trade or business are taken into account for purposes of computing QBI to the extent that the requirements of section 199A and this section are otherwise satisfied. For purposes of section 199A only, deductions such as the deductible portion of the tax on self- employment income under\u00a0<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/164\" target=\"_blank\" rel=\"noopener\">section 164(f)<\/a><strong>,<\/strong>\u00a0the self-employed health insurance deduction under section 162(l), and the deduction for contributions to qualified retirement plans under section 404 are considered attributable to a trade or business to the extent that the individual\u2019s gross income from the trade or business is taken into account in calculating the allowable deduction, on a proportionate basis to the gross income received from the trade or business.<\/p>\n<p>Here is the key phrase- \u201cFor purposes of section 199A only, deductions \u2026 are considered attributable to a trade or business\u201d and therefore reduce the qualified net business income for the calculation of the Section 199A. In other words, you would not have these expenses if you otherwise did not have a small business. Sure, you pay Social Security and Medicare taxes, pay health insurance premiums and contribute to a 401k plan with your W-2 job, but those \u201cexpenses\u201d are attributed to your employment; same concept here.<\/p>\n<p>What does all this mean? Before we get into that, the last sentence is crazy lawyer talk- \u201cto the extent that the individual\u2019s gross income from the trade or business is taken into account in calculating the allowable deduction, on a proportionate basis to the gross income received from the trade or business.\u201d We\u2019ll speculate on what this tidbit means since guidance specific to this phrase is not available or at least cannot found in our research databases (<a href=\"https:\/\/tax.thomsonreuters.com\/en\" target=\"_blank\" rel=\"noopener\">Thomson Reuters<\/a>\u00a0and\u00a0<a href=\"https:\/\/pro.bloombergtax.com\/tax\/\" target=\"_blank\" rel=\"noopener\">Bloomberg<\/a>).<\/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\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-67332377dc9f7\" class=\" wd-rs-67332377dc9f7 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-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Section_199A_Schedule_C_Calculation\"><\/span>Section 199A Schedule C Calculation<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The best way to show this is to jump right into a table-<\/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_raw_html css=&#8221;&#8221;]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[\/vc_raw_html]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733238785f73\" class=\" wd-rs-6733238785f73 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\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>What are we showing here? We are showing that the qualified business income must be reduced by the amount of deductible self-employment taxes, self-employed health insurance premiums and 401k \/ SEP IRA contributions. What jumps right out at you is the massive change in the Section 199A deduction between the two scenarios. We speak with people on a near-hourly basis who want to maximize the Section 199A deduction; Yes, we do too! But\u2026 let\u2019s not lose track of the overall income tax savings!<\/p>\n<p>See below-<\/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_raw_html css=&#8221;&#8221;]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[\/vc_raw_html]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-67332390586ea\" class=\" wd-rs-67332390586ea 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\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>What are we showing here? The $9,817 above represents the difference in Section 199A deduction calculation between Scenario 1 and 2 in the previous table. The $49,087 is the sum of the self-employed health insurance premiums and the 401k \/ SEP IRA contribution (this example is a 401k since a SEP IRA could not reach $37,087 with $100,000 in biz income).<\/p>\n<p>If you subtract $9,817 from $49,087 you get $39,270, even in Canada. Multiply this by 22% (assumed marginal tax rate) and you get $8,639. This is the difference, cash in your pocket difference, by deducting SEHI and 401k after the reduction in Section 199A benefits. So, Yes, you short-changed yourself on a strict Section 199A deduction, but your overall tax world is dramatically improved with these deductions.<\/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\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-6733239a66a9f\" class=\" wd-rs-6733239a66a9f 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-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Section_199A_Side_by_Side_Comparisons\"><\/span>Section 199A Side by Side Comparisons<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>The following table is crazy long, but it illustrates the difference in overall tax savings by electing your LLC to be taxed as an S corporation. Here are the assumptions-<\/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_raw_html css=&#8221;&#8221;]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[\/vc_raw_html]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673323a3cea2e\" class=\" wd-rs-673323a3cea2e 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\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Here we go\u2026<\/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_raw_html 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class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673323ae126e9\" class=\" wd-rs-673323ae126e9 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\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Wow! That\u2019s a lot to take in. The big takeaway is line 6. Note how the net business income for use in calculating the Section 199A deduction is nearly identical between a non-S Corp and an S Corp. The reason is that such a large chunk is being walloped off because of self-employed health insurance and 401k \/ SEP IRA contributions relative to the $100,000 net business income.<\/p>\n<p>Also keep in mind that self-employed health insurance premiums are a component of officer compensation (also known as reasonable shareholder salary), but it does not increase Social Security and Medicare taxes. Approximately $1,836 of the $9,205 above is attributed to the $12,000 in health insurance premiums.<\/p>\n<p>Recall that we take the lower of lines 14 and 16, and line 15 only factors in when you exceed the 24% marginal tax bracket as a household. Therefore, while your Section 199A deduction benefit (line 19) is lower in S Corp land, the overall tax savings is much higher (due to the reduced self-employment tax).<\/p>\n<p>Let\u2019s look at $200,000 in net business income.<\/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_raw_html 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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\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t[\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e0037d84\" class=\" wd-rs-689a1e0037d84 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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-3.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Call Our Amazing Team<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>If you need to speak to someone, we\u2019re good listeners!\u00a0 Give us a call and we\u2019ll help you out!<\/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:1-719-387-9800\" title=\"\"><\/a>\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_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e0de8213\" class=\" wd-rs-689a1e0de8213 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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-3.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default 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 are complicated.\u00a0 We make them simple.\u00a0 Get in touch with a pro here at WCG!<\/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=\"https:\/\/wcginc.com\/contact-us\/\" title=\"contact-us\"><\/a>\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_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-673323cdd963f\" class=\" wd-rs-673323cdd963f 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-800 box-title-style-default font-primary wd-fontsize-m\"><span class=\"ez-toc-section\" id=\"Section_199A_Proration\"><\/span>Section 199A Proration<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Remember that crazy sentence from before- \u201cto the extent that the individual\u2019s gross income from the trade or business is taken into account in calculating the allowable deduction, on a proportionate basis to the gross income received from the trade or business.\u201d We take this to mean that if you had income that was not considered qualified business income such as interest and dividends earned within the business, then the reduction in QBI due to the deductible portion of self-employment tax, self-employed health insurance premiums and retirement plan contributions would be pro-rated using the portion of QBI as a fraction of gross business income.<\/p>\n<p>As of this writing, we cannot find any authoritative guidance to expand on this, support this, or otherwise clear up some crummy code.<\/p>\n<p>Here is our summary of the major issues recently updated by the final regulations, rental property safe harbor (<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-19-07.pdf\" target=\"_blank\" rel=\"noopener\">Notice 2019-7<\/a>) and how all this crud affects S corporations-<\/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 el_class=&#8221;boxes&#8211;pack&#8221; woodmart_css_id=&#8221;672f64599e51f&#8221; responsive_spacing=&#8221;eyJwYXJhbV90eXBlIjoid29vZG1hcnRfcmVzcG9uc2l2ZV9zcGFjaW5nIiwic2VsZWN0b3JfaWQiOiI2NzJmNjQ1OTllNTFmIiwic2hvcnRjb2RlIjoidmNfcm93X2lubmVyIiwiZGF0YSI6eyJ0YWJsZXQiOnt9LCJtb2JpbGUiOnt9fX0=&#8221; mobile_bg_img_hidden=&#8221;no&#8221; tablet_bg_img_hidden=&#8221;no&#8221; woodmart_parallax=&#8221;0&#8243; woodmart_gradient_switch=&#8221;no&#8221; woodmart_box_shadow=&#8221;no&#8221; wd_z_index=&#8221;no&#8221; woodmart_disable_overflow=&#8221;0&#8243; row_reverse_mobile=&#8221;0&#8243; row_reverse_tablet=&#8221;0&#8243;][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e187ae6f\" class=\" wd-rs-689a1e187ae6f wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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\/Deduction-General-1.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Section 199A Deduction General<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Optimize Your Section 199A Deduction With Ideal W-2 Salary Insights And Detailed Calculations.<\/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=\"\/business-services\/section-199a-deduction\/\" title=\"\"><\/a>\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_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e241b28e\" class=\" wd-rs-689a1e241b28e wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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\/S-Corp-Section-199A-1.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Section 199A and S Corps<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn about the Section 199A Qualified Business Income Deduction, a key tax benefit.<\/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=\"\/blog\/section-199a-s-corp-benefits\/\" title=\"\"><\/a>\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_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e2ac848a\" class=\" wd-rs-689a1e2ac848a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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=\"300\" height=\"189\" src=\"https:\/\/wcginc.com\/wp-content\/uploads\/294631_2437589431_section_199a_rental_property_300-3.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Section 199A and Rentals<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn about Section 199A&#8217;s 20% deduction for small business owners and rental income.<\/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=\"\/blog\/section-199a-rental-income-safe-harbor\/\" title=\"\"><\/a>\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_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e38874f2\" class=\" wd-rs-689a1e38874f2 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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\/final-reg.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Section 199A Final Regs Quickie<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn more about Section 199A regulations and rental property provisions in IRS Notice 2019-7.<\/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=\"\/blog\/section-199-final-regulations\/\" title=\"\"><\/a>\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_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e3ed8c00\" class=\" wd-rs-689a1e3ed8c00 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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\/deep-dive-1.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Section 199A Final Regs Deep Dive<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Read our condensed 70-page Section 199A guide for small business owners in just one hour.<\/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=\"\/blog\/section-199a-final-regulations\/\" title=\"\"><\/a>\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_column_inner][vc_column_inner width=&#8221;1\/3&#8243;]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-689a1e3146227\" class=\" wd-rs-689a1e3146227 wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none \">\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\/book-pdf-3.jpg\" class=\"attachment-full size-full\" alt=\"\" \/>\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 box-title-style-default wd-fontsize-m\">Section 199A Final Regs PDF<\/h4>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>Learn about the IRS definition of trade or business and Section 199A, now in an accessible PDF.<\/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=\"\/wp-content\/documents\/Section199A-ProposedRegs.pdf\" title=\"\"><\/a>\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_column_inner][\/vc_row_inner]\t\t\t<div class=\"info-box-wrapper\">\n\t\t\t\t<div id=\"wd-68b596b36ae7a\" class=\" wd-rs-68b596b36ae7a wd-info-box wd-wpb text-left box-icon-align-top box-style- color-scheme- wd-bg-none border-btm-title faqs-wrap \">\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=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_Section_199A_deduction\"><\/span>What is the Section 199A deduction?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A 20% deduction on qualified business income for pass-through entities like LLCs and S Corps.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_does_an_S_Corp_affect_Section_199A\"><\/span>How does an S Corp affect Section 199A?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S Corps slightly reduce the Section 199A deduction but can significantly lower self-employment taxes, increasing overall tax savings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Which_expenses_reduce_QBI_for_Section_199A\"><\/span>Which expenses reduce QBI for Section 199A?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Deductible self-employment taxes, self-employed health insurance premiums, and retirement plan contributions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Does_W-2_salary_in_an_S_Corp_help\"><\/span>Does W-2 salary in an S Corp help?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, it reduces self-employment taxes and positions SEHI and retirement contributions within payroll, maximizing total tax savings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_do_Schedule_C_and_S_Corp_compare\"><\/span>How do Schedule C and S Corp compare?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Schedule C allows full SEHI and retirement deductions but pays full self-employment tax; S Corp trades a slightly smaller 199A deduction for big SE tax savings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Are_non-business_income_items_included_in_QBI\"><\/span>Are non-business income items included in QBI?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No, interest, dividends, and other non-QBI income are excluded from the Section 199A calculation.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_can_I_maximize_my_Section_199A_deduction\"><\/span>How can I maximize my Section 199A deduction?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Optimize W-2 salary, track SEHI and retirement contributions, and consider the S Corp election for self-employment tax savings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Does_Section_199A_apply_to_rental_income\"><\/span>Does Section 199A apply to rental income?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, certain rental activities can qualify, but safe harbor rules (Notice 2019-7) apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_effect_of_retirement_contributions_on_QBI\"><\/span>What is the effect of retirement contributions on QBI?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Contributions reduce net QBI and therefore slightly lower the Section 199A deduction, but they still provide overall tax benefits.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Where_can_I_learn_more_about_Section_199A\"><\/span>Where can I learn more about Section 199A?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>WCG offers guides, PDFs, and consultations covering Section 199A for small business owners, LLCs, S Corps, and rental properties.<\/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_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_raw_html 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