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G
Greta
Level 7
January 31, 2020
Solved

199A aggregation

  • January 31, 2020
  • 3 replies
  • 21 views

I don't understand the concept of 199A aggregation. Has anyone found a link to an "easy" explanation?

This topic has been closed for replies.

3 replies

T
Terry53029Intuit Community ChampionAnswer
Intuit Community Champion
January 31, 2020

Try this link:

https://www.thetaxadviser.com/issues/2019/may/sec-199a-aggregation-trades-businesses.html

    G
    GretaAuthor
    Level 7
    February 1, 2020

    The article lists five aggregation criteria. That's a lot of typing to answer the aggregation question. Any suggestion as to a short response? Is aggregation OK if the trades are not similar, e.g., a farm (Sch F) and a massage therapy business (Sch C), but done by the same person.

    The second question asks whether there was change from the prior year, and that's a short No answer, right?

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