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  2. The Qualified Business Expense Tax Credit Expires Soon ... - AOL

    www.aol.com/qualified-business-expense-tax...

    The QBI deduction allows you to reduce your taxable income to $400,000, resulting in a tax bill of $140,000 at the same 35% tax rate. With the QBI deduction, a business making $500,000 in income ...

  3. 15 Self-Employment Tax Deductions You Should Know - AOL

    www.aol.com/15-self-employment-tax-deductions...

    Here are a few lesser-known small business tax deductions that can help lower your self-employment taxes: ... be able to deduct a portion of your business income using the Qualified Business ...

  4. 11 Tax Deductions You Can Take If You Have Rental Income - AOL

    www.aol.com/11-tax-deductions-rental-income...

    In this case, you may be able to deduct an additional 20% of your rental income using the qualified business income deduction that was created by the Tax Cuts and Jobs Act of 2017.

  5. Internal Revenue Code section 162 (a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Because business expenses are fully deductible under section 162, taxpayers try to argue that expenses were not start up expenses. The Second Circuit Court of Appeals found that the Tax Court should look at if employment of the taxpayer is in the same trade or business to determine if it is a start-up expense, or a carrying on expense. [11]

  6. Qualified Production Activities Income - Wikipedia

    en.wikipedia.org/wiki/Qualified_Production...

    Prior to the tax year 2018, the DPAD was claimed using IRS Form 8903 and was generally equal to 9% of the lesser of a taxpayer’s qualified production activities income or taxable income. The deduction was subject to certain limitations and could not exceed 50% of the W-2 wages paid by the taxpayer during the year.

  7. Qualified Small Business Stock - Wikipedia

    en.wikipedia.org/wiki/Qualified_Small_Business_Stock

    Qualified Small Business Stock (QSBS) is a tax incentive to drive the investment and founding of small businesses in the United States of America. [1] The QSBS regulations are under U.S. Code Section 1202 [2] of the Internal Revenue Code (IRC). QSBS is a tax exemption on a federal, and in some cases, a state level. [3]

  8. What Are the Most Generous Tax Deductions for the Self ... - AOL

    www.aol.com/finance/most-generous-tax-deductions...

    Qualified Business Income. As part of the Tax Cuts and Jobs Act of 2017, small businesses, including self-employed individuals, were allowed to write off 20% of their incomes. While this provision ...

  9. Internal Revenue Code section 132(a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Per the Tax Cuts and Jobs Act of 2017, Tax-exempt employers must report tax-free qualified transportation fringe benefits provided to employees on or after January 1, 2018, as unrelated business income. The Taxpayer Certainty and Disaster Tax Relief Act of 2019 repealed that provision of the 2017 law so that thease benefits are no longer ...

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