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mkaramal
Level 1
03-14-2019
07:49 PM
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does defined benefit pension contribution decrease QBI
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Stephen L Nelson CPA
Level 3
03-15-2019
07:33 AM
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I would think so.
The final regs say "deductions attributable to a trade or business are taken into account for purposes of computing QBI."
And then they also say deductions are "considered attributable to a trade or business to the extent that the individual’s gross income from the trade or business is taken into account in calculating the allowable deduction."
The "summary" in the corrected final regs has a nice little discussion of this on pages 43-44.
