{"id":1591,"date":"2019-08-21T10:19:10","date_gmt":"2019-08-21T10:19:10","guid":{"rendered":"https:\/\/wcginc.com\/?p=1591"},"modified":"2026-01-26T16:37:01","modified_gmt":"2026-01-26T16:37:01","slug":"separate-trade-or-business-section-199a","status":"publish","type":"post","link":"https:\/\/wcginc.com\/blog\/separate-trade-or-business-section-199a\/","title":{"rendered":"Section 199A Separate Trade or Business"},"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-68b58e1e1dadb\" class=\" wd-rs-68b58e1e1dadb 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>The <b>Section 199A deduction<\/b> allows certain small business owners to deduct up to 20% of qualified business income (QBI), subject to limits like 50% of W-2 wages.<\/li>\n<li><b>Specified Service Trades or Businesses (SSTBs)<\/b>\u2014such as health professionals, attorneys, consultants, accountants, and financial services\u2014face phase-outs based on taxable income.<\/li>\n<li>The IRS considers a business an SSTB if it <b>relies heavily on the reputation or skill<\/b> of the owner or employees.<\/li>\n<li>If a business has <b>multiple operations<\/b>, some income may be allocated to a non-SSTB activity, potentially qualifying for the deduction.<\/li>\n<li>Maintaining <b>separable books and operations<\/b> for each business activity strengthens the argument for a separate trade or business.<\/li>\n<li><b>Accounting methods<\/b> (cash vs. accrual) can differ between business operations to support separate business treatment.<\/li>\n<li>The <b>de minimis rule<\/b> allows a small portion of SSTB activity (&lt;10% of gross income, &lt; $25M total receipts) to avoid SSTB classification.<\/li>\n<li>No safe harbor exists for defining a separate trade or business, so claims rely on <b>facts and circumstances<\/b>.<\/li>\n<li>Proper structuring and planning can <b>maximize Section 199A deductions<\/b> while staying compliant with IRS rules.<\/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-673309fcd4822\" class=\" wd-rs-673309fcd4822 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\" \/>The Section 199A deduction was derived from the Tax Cuts and Job Acts and, thanks to our Congress, is one of the more complicated business tax deductions. Our website has a multitude of posts to help you understand the\u00a0<a href=\"https:\/\/wcginc.com\/business-services\/section-199a-deduction\/\">Section 199A deduction<\/a>, but it is essentially the lessor of 20% of your net business income, or 50% of the W-2 wages paid by the business. Yeah there are some granular details, but those are the big rocks\u2026 one of the pebbles in your shoe is defining a Section 199A separate trade or business.<\/p>\n<p>One of the biggest limits associated with the Section 199A deduction involves your occupation. If you are a specified service trade or business (SSTB), not only will you be referred to around the office by a cool acronym, but you will also be potentially phased out of the Section 199A deduction based on\u00a0<strong>taxable household<\/strong>\u00a0income (which starts are the top of the 24% marginal tax bracket, indexed annually). You might be under the assumption that there is no wiggle room if you have been classified as an SSTB and that you are stuck; however there is some wiggle room in the tetris blocks that compose your business life.\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/td-reg-107892-18.pdf\">Final regulations<\/a>\u00a0for the Section 199A deduction may allow you to treat parts of your business separately from your SSTB activities, while also providing a de minimis rule.<\/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-6733077c0d60e\" class=\" wd-rs-6733077c0d60e 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=\"Specified_Service_Trade_or_Business\"><\/span>Specified Service Trade or Business<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>As a reminder, the following trades or businesses are considered an SSTB for purposes of calculating the Section 199A deduction:<\/p>\n<ul>\n<li>Health Professionals<\/li>\n<li>Attorneys<\/li>\n<li>Consultants<\/li>\n<li>Accounting<\/li>\n<li>Actuarial Science<\/li>\n<li>Athletics<\/li>\n<li>Trading<\/li>\n<li>Brokerage Services<\/li>\n<li>Dealing in Securities or Commodities<\/li>\n<li>Financial Services<\/li>\n<li>Performing Arts<\/li>\n<li>Investing and Investment Management<\/li>\n<\/ul>\n<p>The final nail in the coffin for determining if you are an SSTB is if your business relies on the reputation or skill of one or more of the employees or owners. If people rely on your advice (consultant), or if you have a special set of skills (Liam Neeson), then you will most likely be considered an SSTB. Don\u2019t get too hung up on the reputation or skill concept; of course your business relies on your skill. We get it! The reputation or skill concept as defined by the IRS is much deeper. Are you the only one who provides this amazing service? Do people come in from all over on horse and buggy to see the amazing you? While licking stamps is fairly pedestrian, are you an exceptional stamp-licker in high demand? We know no one licks stamps anymore\u2026 we get that too!<\/p>\n<p>Once you have been classified as a specified service trade or business, and your taxable income for 2019 is over $210,700 for single filers and $421,400 for married filing joint (again, top of the 24% marginal tax bracket plus $50,000 for single and $100,000 for married), then you would normally be completely phased out of the Section 199A deduction. However, if your business is engaged in multiple operations, then you can possibly justify that you have a separate business that should not be classified as an SSTB.<\/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-673307ee0bd19\" class=\" wd-rs-673307ee0bd19 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=\"One_Business_Multiple_Operations\"><\/span>One Business, Multiple Operations<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>You wear many hats as a small business owner. Whether it is being a janitor at night, closing deals during day or making CEO level decisions in between, small business owners have a lot going on! For example, you might have a consulting business (SSTB) where you also sell software. The consulting side of your business is considered an SSTB, but your software sales could be potentially considered a separate business. If the software sales are run by separate employees, maintain\u00a0<strong>separable\u00a0<\/strong>books and invoice your customers separately, then it could potentially be classified as a separate business for purposes of the Section 199A deduction.<\/p>\n<p>What\u2019s the big deal?<\/p>\n<p>The big deal is that we want to allocate as much business income towards the non-specified service trade or business side of the tax return\u2026 safely and within the confines of the rules. This \u201cside of the tax return house\u201d is now only limited to the basic Section 199A concept of 20% of net qualified business income or 50% of W-2 wages (or the depreciation limit), whichever is most restrictive. In other words, there is not a household income limitation like there is on the SSTB side.<\/p>\n<p>As a side note, the example of a consultant whose business also sells software is razor thin, which is why we mentioned it. If the software sales are inextricably connected to the consulting business, you might have a more difficult argument to prove. The Section 199A separate trade or business concept is designed for those businesses that can be split into separate \u201ccontainers\u201d and remain operable.<\/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-67330801ee667\" class=\" wd-rs-67330801ee667 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=\"Operating_Your_Separate_Business\"><\/span>Operating Your Separate Business<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>While maintaining separate employees, maintaining separable books is a less robust challenge.\u00a0<strong>Separable books are different<\/strong>\u00a0from separate books. You do not need to keep separate books, with a\u201d t;\u201d however, you need to be able to clearly separate the income and expenses of your software business from your SSTB. But! We highly encourage you to keep not just separable books, but separate books. Try to truly run your separate businesses separately. Just think of any big business such as Amazon. Each of their business units or wholly owned entities maintain separate books, and are then later compiled into consolidated financial statements for the annual filings and tax returns.<\/p>\n<p>In determining whether a separate business exists, the IRS will also consider whether a different accounting method could be used for each business. In the case of our consulting business that also sells software, the software business will have inventory, which could be recorded using an accrual or modified cash basis. This would be separate from our cash basis consulting business (who the heck wants to recognize income at invoice which might or might not get paid\u2026 recognize income with cash baby!).<\/p>\n<p>Cash basis accounting reports income when received, while the accrual basis reports income when earned. If that was not boring enough for you, the IRS goes into an even deeper dive on accounting methods, and our\u00a0<a href=\"https:\/\/wcginc.com\/small-business-accounting-methods\/\">small business accounting method blog<\/a>\u00a0post makes it a slightly more bearable read (since Jason wrote the accounting method blog post, he takes slight offense to Joseph\u2019s \u201cslightly more bearable\u201d comment\u2026 and needs a nice IPA to repair the love).<\/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-6733082f8e3b1\" class=\" wd-rs-6733082f8e3b1 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=\"De_Minimis_SSTB\"><\/span>De Minimis SSTB<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>If your business offers a minor amount of SSTB services, or a de minimis amount, you can bypass the SSTB classification for the Section 199A deduction. While it might be difficult to say ten times fast, de minimis is still one of an accountant\u2019s favorite sayings! It allows us to deduct 100% of donuts bought for the office, but more importantly, it allows you to escape the entrapping SSTB designation. While you might be afraid of labeling yourself as a \u201cconsultant\u201d, if your business only provides a small amount of consulting services, then you will not be classified as an SSTB under the de minimis rule.<\/p>\n<p>Unlike determining if you have a separate business, which is a facts and circumstances argument, the de minimis rule provides a bright-line nexus. If less than 10% of your gross income is earned from SSTB services, and your total receipts are less than $25 million, then your business will avoid the SSTB classification.<\/p>\n<p>So, going back to our consultant who also sells software. If the software sales constitute the bulk of the overall revenue (as in 90% or more), the side hustle consultant stuff is not considered an SSTB activity of all your business income is eligible for the Section 199A deduction (provided you clear the other hurdles such as wages and depreciation).<\/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-673308491651a\" class=\" wd-rs-673308491651a 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=\"Final_Ruling\"><\/span>Final Ruling<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t\t\t<div class=\"info-box-inner reset-last-child\"><p>As from the de minimis rule above, there is no safe harbor for determining if you have a separate business. Keep in mind that de minimis and safe harbor are separate concepts; de minimis is the IRS basically telling you while you might be getting away with a business tax deduction, it is too small or immaterial to worry about. The juice isn\u2019t worth the squeeze. On the other hand, safe harbors are bright lines where the IRS is stating \u201cif you check these boxes, we automagically check the OK box.\u201d<\/p>\n<p>While this might be frustrating to some, we see it as more room to maneuver. We are not encouraging you to ask for forgiveness instead of permission (although that isn\u2019t always a bad thing either like leaving wet towels on the floor), but the lack of a Section 199A separate trade or business safe harbor allows a greater percentage of taxpayers to justify that they have a separate business through a facts and circumstances argument.<\/p>\n<p>The best way to win an argument with the IRS is to never have one in the first place. If you are not sure if you can justify that you have a separate business, give us a call and we will help you decide! Here are some additional Section 199A resources including a safe harbor for rental property owners (this is a great example of where the safe harbor might not be that great, and relying on a facts and circumstances argument is preferred\u2026 see what you think!)<\/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-6899e4ad29a3d\" class=\" wd-rs-6899e4ad29a3d 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-6899e4c703fb2\" class=\" wd-rs-6899e4c703fb2 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-6899e4d3cced9\" class=\" wd-rs-6899e4d3cced9 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=\"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][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-6899e4da674d7\" class=\" wd-rs-6899e4da674d7 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 about the IRS definition of trade or business and its application under Section 199A.<\/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-6899e4e0c0685\" class=\" wd-rs-6899e4e0c0685 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-6899e4e7675ca\" class=\" wd-rs-6899e4e7675ca 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>Read our 70-page Section 199A guide for small businesses owners with our 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=\"https:\/\/wcginc.com\/wp-content\/uploads\/2024\/10\/Section199A-ProposedRegs-7.pdf\" 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-673308534efa2\" class=\" wd-rs-673308534efa2 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><em>Joseph Bassett is a tax professional for WCG (formerly Watson CPA Group), a business consultation and tax preparation firm, and is part of the business development team.<\/em><\/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-68b58e555e9e7\" class=\" wd-rs-68b58e555e9e7 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 deduction allowing eligible small business owners to deduct up to 20% of qualified business income.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_businesses_are_considered_SSTBs\"><\/span>What businesses are considered SSTBs?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Health, law, consulting, accounting, financial services, performing arts, trading, investing, and similar fields.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_happens_if_my_business_is_an_SSTB\"><\/span>What happens if my business is an SSTB?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The deduction may be phased out if your taxable income exceeds certain thresholds ($210,700 single, $421,400 married for 2019).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Can_I_qualify_for_the_deduction_if_I_have_multiple_business_operations\"><\/span>Can I qualify for the deduction if I have multiple business operations?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, non-SSTB activities may qualify if they are run separately and have separable income and expenses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_de_minimis_rule\"><\/span>What is the de minimis rule?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If SSTB activities are less than 10% of gross income and total receipts are under $25M, the business avoids SSTB classification.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Do_I_need_completely_separate_books_for_each_business_activity\"><\/span>Do I need completely separate books for each business activity?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Not strictly, but maintaining separable or separate books strengthens your claim for a separate trade or business.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"How_do_accounting_methods_affect_Section_199A\"><\/span>How do accounting methods affect Section 199A?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Using different accounting methods for separate business activities can support the separation argument.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Is_there_a_safe_harbor_for_separate_businesses_under_Section_199A\"><\/span>Is there a safe harbor for separate businesses under Section 199A?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No; the IRS requires a facts and circumstances analysis instead of a bright-line safe harbor.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Why_is_separating_SSTB_and_non-SSTB_income_important\"><\/span>Why is separating SSTB and non-SSTB income important?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It allows you to allocate more income to non-SSTB activities, which aren\u2019t subject to income-based phase-outs.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Who_can_help_determine_if_my_business_qualifies_for_separate_trade_or_business_treatment\"><\/span>Who can help determine if my business qualifies for separate trade or business treatment?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tax professionals like WCG can analyze your operations and guide you through Section 199A planning.<\/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_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;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][\/vc_column_inner][\/vc_row_inner][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;<\/p>\n","protected":false},"author":6,"featured_media":22700,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"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 Separate Trade or Business - Calculating Deductions<\/title>\n<meta name=\"description\" content=\"Section 199A deduction is one of the more complicated deductions. One of the pebbles in your shoe is defining a Section 199A separate trade or business.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wcginc.com\/blog\/separate-trade-or-business-section-199a\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 199A Separate Trade or Business\" \/>\n<meta property=\"og:description\" content=\"Section 199A deduction is one of the more complicated deductions. One of the pebbles in your shoe is defining a Section 199A separate trade or business.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/wcginc.com\/blog\/separate-trade-or-business-section-199a\/\" \/>\n<meta property=\"og:site_name\" content=\"WCG CPAs &amp; Advisors\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-21T10:19:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-26T16:37:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/wcginc.com\/wp-content\/uploads\/S-Corp-Section-199A.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"622\" \/>\n\t<meta property=\"og:image:height\" content=\"622\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Jason Watson\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jason Watson\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Section 199A Separate Trade or Business - Calculating Deductions","description":"Section 199A deduction is one of the more complicated deductions. 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