dollar
Level 1
04-12-2019
10:46 AM
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Can leased employee expense bu used in place of W-2 wages for QBI 199A wages
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itonewbie
Level 15
04-12-2019
01:32 PM
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If these are common law employees of your client rather than the PEO or leasing company, possibly yes. You'll need to examine the contracts as well as facts and circumstances. See §1.199A-2(b)(2)(ii).
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Still an AllStar
Still an AllStar
Stephen L Nelson CPA
Level 3
04-12-2019
03:30 PM
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This revenue procedure is also relevant for determining what counts as W-2 wages for 199A:
