How does the qualified business income (QBI) deduction apply to a pass-through entity?

Which pass-through entities qualify. Some businesses, called pass-through entities, do not pay the corporate income tax rates. Instead, the business' income is passed onto the individual owners, who divide it up and pay tax on it on their individual tax returns, along with any other personal income they have.

Under the Tax Cuts and Jobs Act, pass-through business entity owners can potentially deduct 20% of their business income.

You Must Have a Pass-Through Business. ...

You Must Have Qualified Business Income. ...

You Must Have Taxable Income. ...

20% Deduction for Taxable Income Below Annual Threshold.

the first part of the statute of limitations is the standard deadline, which gives victims of medical malpractice a certain number of years -- usually anywhere from two to six years, depending on the state -- after the malpractice occurred within which to file a lawsuit.

"quid pro quo" harassment takes place when a supervisor requires sex, sexual favors, or sexual contact from an employee/job candidate as a condition of their employment. only supervisors who have the authority to make tangible employment actions (i.e. hire, fire, promote, can commit "quid pro quo" harassment.