Anonymous
Not applicable

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199A dividends are not QBI.      however, Congress in passing that section of the law wrote that 199A dividends are eligible to be included as a component in computing the QBI deduction.

 

so yes 199A dividends are entitled to the 20% QBI education even though it's not QBI.      

 

hope you don't have income from publically traded partnerships.  there just like 199A dividends.   but worse since losses allowed offset the 199A dividends reducing the QBI deduction where as if they throw off income your QBI deduction is increased.