Understanding the Qualified REIT/PTP Component and Its 20% Deduction
Through 2025, taxpayers may claim a 20% Section 199A deduction on qualified REIT dividends and qualified PTP income…
Safe Harbor for Rental Real Estate: Key QBI 199A Requirements
For 2025 filings the IRS reaffirmed Revenue Procedure 2019-38: to claim the Section 199A QBI safe harbor landlords…
IRS Section 199A Safe Harbor: Key Rental Real Estate Exclusions
The IRS reaffirmed that as of September 7, 2025, properties with excess personal use, triple net leases, rentals…
Understanding Qualified Trade or Business Under Section 199A and SSTBs
Section 199A allows a QBI deduction for pass-through and qualifying rental income if the activity is a Section…
QBI and 199A: Why Certain Employee Services Never Qualify
Employee services are excluded from QBI under Section 199A; wages cannot generate the 20% deduction. A three-year presumption…
Section 199A: Plan for the 2025 QBI Deduction Sunset
Section 199A offers up to a 20% deduction on qualified business income and certain dividends for noncorporate taxpayers…
Who Pays a 50% U.S. Tariff on Indian Goods and Why It Matters
Legally paid by U.S. importers, a 50% tariff on Indian goods would economically burden consumers and Indian exporters,…
Chungnam National University Unveils Global Project Manager Program for International Students
CNU’s Global Project Manager program pairs ~30 international students with ~15 local startups/SMEs for October–November 2025 projects; apply…
No EB-2 Visas for FY 2025: Indian Professionals Face Extended Backlog
EB-2 reached its FY2025 allocation and no EB-2 visas will issue until October 1, 2025. EB-2 India stays…
Understanding Casualty and Theft Deductions Under TCJA for Federally Declared Disasters
From 2018–2025, personal casualty or theft deductions generally require a federally declared disaster; qualified disasters use a $500…
Understanding Charitable Contributions: What Qualifies and What Doesn’t
Confirm charity status, keep bank records and contemporaneous acknowledgments for gifts of $250+, use Form 8283 for non-cash…
Canada’s 2025 Student Visa Crackdown: Who Is Being Left Behind?
Canada’s 2025 student visa reset cut the new-permit cap to 437,000 and saw rejection rates near 62%, with…
Trump Admin Moves to Scrap FSOT for Merit-Based Foreign Service Exam
The State Department will replace the FSOT with a merit-based exam excluding DEI factors, adding objective skills tests…
Permanent $750,000 Acquisition Debt Limit Enacted for 2026 Onward Under OBBBA
Acquisition indebtedness interest is deductible within caps: $750,000 for post-12/15/2017 loans and $1,000,000 for older loans. OBBBA makes…