Wages to calculate Sec 199A

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  • Todd P
    Junior Member
    • Feb 2019
    • 1

    #1

    Wages to calculate Sec 199A

    Is it wages in Box 1 or Box 5 on the W-2 to calculate for Sec 199A and any adjustments added or subtracted for Retirement and or S health Insurance ?
  • jmcdtax
    Member
    • Nov 2011
    • 74

    #2
    See page 8-18 TTB.

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    • KBTS
      Senior Member
      • Nov 2005
      • 564

      #3
      The 3 methods for calculating W-2 wages are detailed in Revenue Procedure 2019-11.

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