Pub 535: IRS Qualified Business Income Deduction (Up to 20%) - Intuit
https://accountants.intuit.com/taxprocenter/tax-law-and-news/irs-releases-publication-535-with-details-around-qualified-business-income/
WEBFeb 11, 2019 · The IRS released Publication 535 on Jan. 30, 2019. Chapter 12 covers the qualified business income (QBI) deduction, including guidance, worksheets and instructions in arriving at the new 20 percent deduction. Under the Tax Cuts and Jobs Act, and beginning in tax year 2018, individuals and some trusts and estates may be eligible to …
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