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Wages to calculate Sec 199A

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    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 ?

    #2
    See page 8-18 TTB.

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

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