2.04.9 Qualified Business Income (1)

Question 問題、
Which of the following items are including in qualified business income (QBI)?

A. Pre-2018 previously disallowed losses or deductions that are allowed in the current year.

B. Allocable losses associated with a qualified trade or business.

C. Short-term capital losses.

D. Guaranteed payments paid for services rendered with respect to a qualified trade or business.

The correct answer is 正解は、[B. Allocable losses associated with a qualified trade or business.]
2018年度申告より、国内適格事業所得 (QBI) の20%が控除可能。
適格事業所得 (QBI) とは、自営業者の事業所得やPertnership、S Corp等からパス・スルーされた通常事業所得 (Ordinary business income) をいう。
給与、パートナーが受領するGuaranteed payment、利息配当、キャピタル・ゲイン等は含まれない。