---
title: "Deep Dive on the Tax Cuts and Jobs Act: QBI Deduction Issues for Professionals"
description: By Sidney Kess CPA Journal October 2018 Issue Most attorneys, accountants, and other professionals operate…
---

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# [Deep Dive on the Tax Cuts and Jobs Act: QBI Deduction Issues for Professionals](https://kostelanetz.com/publications/deep-dive-on-the-tax-cuts-and-jobs-act-qbi-deduction-issues-for-professionals)

 Written by [Kostelanetz LLP](https://kostelanetz.com/publications/author/kostelanetz-llp) | Oct 1, 2018

By [Sidney Kess](https://kflaw.com/profile/sidney-kess/)  
*CPA Journal*  
 October 2018 Issue

Most attorneys, accountants, and other professionals operate as unincorporated sole practitioners, or through partnerships and limited liability partnerships (LLP), making them owners of pass-through entities. Such professionals may be able to cut the effective tax rate on the income from their practices through the use of the qualified business income (QBI) deduction [Internal Revenue Code (IRC) section 199A]. This deduction, which was created by the Tax Cuts and Jobs Act of 2017 (TCJA), is up to 20% of QBI, but limitations and other rules can limit or prevent any write-off. This article discusses some key issues related to the QBI deduction for professionals in light of recently proposed regulations (REG-107892-18, 8/8/18).

[…]

*Published with permission from the CPA Journal.*

Click [here](https://www.cpajournal.com/2018/10/12/deep-dive-on-the-tax-cuts-and-jobs-act/) for the full article.

[View full post](https://kostelanetz.com/publications/deep-dive-on-the-tax-cuts-and-jobs-act-qbi-deduction-issues-for-professionals)

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