{"abstract":"This document contains final regulations concerning the deduction for qualified business income under section 199A of the Internal Revenue Code (Code). The regulations will affect individuals, partnerships, S corporations, trusts, and estates engaged in domestic trades or businesses. The regulations also contain an anti-avoidance rule under section 643 of the Code to treat multiple trusts as a single trust in certain cases, which will affect trusts, their grantors, and beneficiaries. This document also requests additional comments on certain aspects of the deduction.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/02/08/2019-01025.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 2952","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on February 8, 2019. Sections 1.199A-1 through 1.199A-6 are generally applicable to taxable years ending after February 8, 2019. However, taxpayers may rely on the rules set forth in Sec. Sec. 1.199A-1 through 1.199A-6, in their entirety, or on the proposed regulations under Sec. Sec. 1.199A- 1 through 1.199A-6 issued on August 16, 2018, in their entirety, for taxable years ending in calendar year 2018.","disposition_notes":null,"docket_ids":["TD 9847"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2019-02-08","updated_at":"2023-03-01T14:39:34.513-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2019-0009-0001","allow_late_comments":null,"id":"IRS-2019-0009-0001","comment_end_date":"2019-04-10","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2019-0009","title":"Qualified Business Income Deduction (REG-134652-18)"}],"document_number":"2019-01025","effective_on":"2019-02-08","end_page":3014,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/02/08/2019-01025.xml","html_url":"https://www.federalregister.gov/documents/2019/02/08/2019-01025/qualified-business-income-deduction","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-01025?publication_date=2019-02-08","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-02-08/2019-01025/mods.xml","not_received_for_publication":null,"page_length":63,"page_views":{"count":40397,"last_updated":"2026-09-12 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-02-08/pdf/2019-01025.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-01025.pdf?1549314925","publication_date":"2019-02-08","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/02/08/2019-01025.txt","regulation_id_number_info":{"1545-BO71":{"issue":"201810","html_url":"https://www.federalregister.gov/regulations/1545-BO71/guidance-under-section-199a-","title":"Guidance Under Section 199A ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201810&RIN=1545-BO71&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BO71"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP12/guidance-under-section-199a-ric-reit-","title":"Guidance Under Section 199A (RIC-REIT)"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0009","supporting_documents_count":0,"docket_id":"IRS-2019-0009","document_id":"IRS-2019-0009-0001","regulation_id_number":"1545-BP12","title":"Qualified Business Income Deduction (REG-134652-18)","checked_regulationsdotgov_at":"2023-03-01T19:39:33Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":2952,"subtype":null,"title":"Qualified Business Income Deduction","toc_doc":"Qualified Business Income Deduction","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}