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The 2017 Tax Cuts and Jobs Act (TCJA), allows non-corporate taxpayers to deduct up to 20 percent of their QBI. Section 199A of the Internal

The 2017 Tax Cuts and Jobs Act (TCJA), allows non-corporate taxpayers to deduct up to 20 percent of their QBI. Section 199A of the Internal Revenue Code provides many owners of sole proprietorships, p...

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