199a wages

[dollar]

Can leased employee expense bu used in place of W-2 wages for QBI 199A wages

[itonewbie]

If these are common law employees of your client rather than the PEO or leasing company, possibly yes.  You'll need to examine the contracts as well as facts and circumstances.  See §1.199A-2(b)(2)(ii).

[Stephen L Nelson CPA]

This revenue procedure is also relevant for determining what counts as W-2 wages for 199A:

https://www.irs.gov/pub/irs-drop/rp-19-11.pdf