Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
individuals
estates trusts |
| gptkbp:availableOn |
gptkb:IRS_website
|
| gptkbp:category |
federal tax form
|
| gptkbp:compatibleWith |
gptkb:C_corporations
|
| gptkbp:filingMethod |
annual
if taxable income exceeds threshold |
| gptkbp:form |
Qualified Business Income Deduction
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 8995-A
|
| gptkbp:includes |
gptkb:Schedule_C
gptkb:Schedule_B gptkb:Schedule_D gptkb:Schedule_A |
| gptkbp:introducedIn |
2019
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:publicLawNumber |
gptkb:8995-A
|
| gptkbp:relatedTo |
gptkb:IRS_Form_8995
Section 199A deduction |
| gptkbp:replacedBy |
Qualified Business Income Deduction Worksheet
|
| gptkbp:sectionReference |
gptkb:Section_199A
|
| gptkbp:usedBy |
self-employed individuals
owners of pass-through entities |
| gptkbp:usedFor |
Qualified Business Income Deduction
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|