Section 199A

Hiring Your Child Can Create More Than a Wage Deduction

Hiring your child can create more than a business deduction. Entity structure, payroll taxes, documentation, Section 199A, and the child's earned income can materially change the result.

Your Businesses May Qualify for 199A Separately. That Can Cost You.

Multiple businesses can create a Section 199A problem that is easy to miss. When income, wages, property, and losses sit in different entities, calculating each business separately can produce a very different result from a permitted aggregation.