Article Date:
July 2018

Word Count:



Q&A: 199A Calculator Error Fixed



I believe you have an error in your Section 199A calculator. I was reading Martin Sullivan’s article that was posted on April 3, 2018, in Tax Notes titled “Economic Analysis: A Spreadsheet to Calculate the New Passthrough Deduction,” and his chart does not have a cliff at $315,001 for the out-of-favor service business.


I ran his examples against your calculator and I think you will see your failing in his example 4.


What do you think?




Great catch. Yes, our calculator had an ... Log in to view full article.

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