Drphibes
Level 7

I just got the 2019 8879's from a client I did Feb 22nd 2020 and the Fed bottom lines are dramatically different right now.  All numbers look the same except the 199A deduction which increased significantly.  The business income is from a non-active participation S-Corp with $50k gross income and $74K section 179.  There is also a separate commercial rental with a net income of $25k. 

Original return showed the net QBI as the 25$k from the rental minus the $24k loss from the K-1 for $1,000 net QBI. 

The new worksheet for QBI now adds back the disallowed 179 leaving the S-Corp business with a positive of nearly $26k instead of a loss of about $24k shooting the QBI from about $1,000 to $51k!

Nothing else in the tax return has changed.  Has the law changed for calculating QBI during tax season?

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