Re: 199a wages

dollar · ‎04-12-2019

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

itonewbie · ‎04-12-2019

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).

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Still an AllStar

Stephen L Nelson CPA · ‎04-12-2019

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

199a wages

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