@JamesG1 Thank you James! When I look at A1 under the section you referenced it states that "Section 199A of the Internal Revenue Code provides many owners of sole proprietorships, partnerships, S corporations and some trusts and estates, a deduction of income from a qualified trade or business. The deduction has two components." Then it goes on to discuss the QBI Component and the REIT/PTP Component. However, nowhere in the document - or at least what I am reading - does it state that an individual can take the deduction as part of the REIT/PTP Component.
Where does it state that an individual can take the deduction - it only states that sole proprietorships, partnerships, S corporations and some trusts and estates can take the deduction.
However when I look up the REIT/PTP Component under Q1 in the Tax Cuts and Jobs Act, Provision 11011 Section 199A - Qualified Business Income Deduction FAQs doc you provided
