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Agency Data Sharing Heightens Deportation Risk for Unauthorized Work
The April 2025 IRS‑ICE MOU allows ICE targeted access to taxpayer names, addresses, and taxable periods, prompting legal challenges and…
QBI Deduction 2025: When to Use Form 8995 vs 8995-A
For 2025, the Section 199A QBI deduction remains available through Dec 31, 2025. Compute AGI first, then use Form 8995…
QBI Deduction and W-2 UBIA Limits: Thresholds and Phase-In Basics
The 2025 QBI deduction depends on taxable income, W-2 wages, and UBIA. Singles phase in $197,300–$247,300; joint filers $394,600–$544,600. Above…
SSTB QBI Deduction 2025: Thresholds, Phase-In, and Limits
For 2025, SSTB owners face QBI limits based on taxable income: full deduction below thresholds, proportional reduction within phase-in ranges,…
Understanding QBI Phase-In: 20% Deduction, Excess, and Thresholds
The 20% QBI deduction is permanent as of September 7, 2025. A widened phase-in range for the W-2 UBIA limit…
Understanding QBI Deduction: SSTB, W-2/UBIA, and Taxable Income Limits
Section 199A offers a potential 20% QBI deduction through 2025 but is limited by SSTB rules, W‑2/UBIA tests, and taxable…
QBI Deduction: W-2 Wages, UBIA, and Per-Business Limits
QBI offers up to a 20% deduction for pass-through income but is capped by the greater of 50% of W-2…
QBI 199A Aggregation: Ownership, Year Matching, and Integration Rules
To aggregate for the Section 199A QBI deduction, confirm ≥50% common ownership, aligned tax years, no SSTB, and two integration…