itonewbie
Level 15

@2016year wrote:

That’s what I was thinking, but in doing some research, I found an article by KPMG that said they are not eligible, and then another article by Deloitte that said they were. IRS doesn’t seem to want to say, as I did further research, so I was thinking maybe there is some current rulings or cases that help one to further determine whether royalties are eligible for QBI


That's why you need to distinguish royalties vs working interest.  Those articles you cited go into great lengths to explain the technicalities.  You may like to re-read them in details.

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Still an AllStar