april-knight
Level 1

Proposed regs issued on 8/16/18 say nothing about adding back adjustments such as S/E health, retirement, and 1/2 of S/E tax to arrive at QBI, as the final regs do.  The final regs give the option of relying on the 8/16/18 version of rules or the updated rules which contain adding back the adjustments.  During tax planning we were not aware that this change would be occurring, so we would like to "opt out" of the final regs as allowed in the final regulations for 2018.

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