DavidS127
Expert Alumni

Business & farm

That self-employment earnings (loss) is used to calculate the "one-half of self-employment tax" that is deducted from the business income to arrive at "Qualified Business Income" amount. 

 

If this Section 199A amount is for a passthrough entity (not the "main" entity), that is the amount to report in box 14 code A on the separate K-1 you enter for that passthrough entity (which has only the box amounts related to the passthrough entity).

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