Patron deduction on sch f

[panorby]

Does anyone know where the pass through deduction from co-ops goes (line number or schedule) and how it affects the QBI deduction?

[New York Enrolled Agent]

See the special rule in proposed regulation §1.199A-1(e)(6).

[New York Enrolled Agent]

A follow up to my previous post. The IRS released a draft worksheet today for inclusion in Pub 535. Look at the Schedule D (not our familiar one) but the one in the QBI worksheet. It might be easier to use than the regulation to calculate the patron reduction..

[Dude]

As an apparent attempt to benefit farmers, the patron deduction appears to be allowed in addition to QBID but the patron deduction must be calculated after the QBID