If at all possible, you want to qualify for the 20 percent tax deduction that tax code Section 199A gives to proprietorships, partnerships, and S corporations (pass-through entities).

Thanks to the One Big Beautiful Bill Act (OBBBA), that deduction is now permanent, so this planning pays off year after year.1

If you own one business, you can run into complications qualifying for the Section 199A deduction.

With multiple businesses, you have more choices—and those additional choices make for more complications and decisions.

Consider this article your help desk.

We’ll show you, step by step, how to figure your correct Section 199A deduction when you have multiple businesses, how aggregation can rescue an otherwise lost deduction, and how to enter your businesses correctly in the 2026 Section 199A calculator.

What’s New for 2026

Three OBBBA changes shape your 199A planning beginning in 2026: ... Log in to view full article.