TaxGuyBill
Level 15

I suspect you would need to override.

However, that is a stretch.  Although the Proposed Regulations did not specifically state to reduce QBI by those items, both the Code and the Proposed Regulations state that items of "qualified items of income, gain, deduction, and loss" reduce QBI.  So although those three items were not specifically mentioned, it definitely seems to me that it was indirectly covered.

Also, the Code and Proposed Regulations then list some items that are NOT included in "qualified items of income, gain, deduction, and loss" to reduce QBI, but those three deductions are also not listed under the exceptions.





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