jesusmac2000
Level 3
12-07-2019
12:08 AM
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Best Answer Click here
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itonewbie
Level 15
12-07-2019
12:08 AM
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Many a time, clergy and ministers are common law employees of religious organizations to which they belong, as determined by various factors used by the IRS and the courts. That's also why these individuals are issued W-2's, notwithstanding side gigs they may have in some other capacities and the fact that §1402 has a special provision just for the purpose of SE-tax.
On that basis, compensation reported on W-2 is income received for the trade and business of being an employee and should not be eligible for QBI.
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Still an AllStar
Still an AllStar
Marc-TaxMan
Level 8
12-07-2019
12:08 AM
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Are you a paid pro? What does your continuing ed say about w-2 employee and QBI?
Level 11
12-07-2019
12:08 AM
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@Mt Juliet CPA
Eddie, you have any insights?
If at first you don’t succeed…..find a workaround
Level 11
12-07-2019
12:08 AM
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@Marc.TaxMan Based on his question I'd say he was paid......... what does your continuing education say about statutory employees and/or clergy?
If at first you don’t succeed…..find a workaround
Marc-TaxMan
Level 8
12-07-2019
12:08 AM
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It's not my client, so I'm not doing the research! But the 199A Regs would be my starting point