Page 344 - Large Business IRS Training Guides

Aggregation of Qualified Trades or Businesses

Treas. Reg. § 1.199A-4

Section 199A is applied on a business-by-business

basis. Each QTB, including those operated in the

same entity, is treated as a separate trade or

business for purposes of determining QBI and

applying the W-2 wage/UBIA of qualified property

limitations.

Taxpayers may choose to aggregate businesses

together for purposes of determining QBI and

applying the limitations if they satisfy the

requirements of Treas. Reg. § 1.199A-4.

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