Yes, you may be able to claim the QBI deduction since it is with the federal government. To be considered Qualified Business Income, a taxable item must be effectively connected with the conduct of a trade or business within the United States or Puerto Rico, and included or allowed in determining the taxable income of the taxpayer for the tax year.
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Therefore, to the extent a taxpayer generates earnings that are not effectively connected with a U.S. trade or business, such earnings will not be eligible for the Section 199A deduction.
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What is a qualified business income (QBI)?