Aggregate related pass-throughs into one §199A calculation — clear wage/UBIA limits, unlock full 20% QBI.
The §199A QBI deduction is limited above $383K MFJ by W-2 wages paid and unadjusted basis of qualified property (UBIA). Owners with multiple related entities (operating LLC + real estate LLC + management S-corp) often lose QBI because one entity has income but no wages/UBIA. Solution: Reg. §1.199A-4 aggregation election combines entities meeting common-ownership + same-tax-year + same-industry tests. Wages and UBIA aggregate, unlocking a bigger deduction. Must be re-disclosed each year but is a permanent election.
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Front-load depreciation on real estate to slash current-year taxes.
Turn W-2 income into tax-free passive rental losses.
Defer capital gains indefinitely by rolling into bigger real estate.
Defer + eliminate capital gains via OZ funds.
Rent your home to your business up to 14 days/year — tax-free.
Deduct 20% of pass-through business income.
Slash self-employment tax on profits above ~$50K.
Expense equipment, vehicles, and property in year one.