Question: do trusts qualify for 199a deduction?
Answer: 199A deduction for an individual, a trust, or an estate for a particular tax year is generally equal to the 20% of the taxpayer's QBI for the year. The greater of: 50% of the W-2 Wages w/r/t such QTB, or. 25% of the W-2 Wages w/r/t such QTB plus 2.5% of the “unadjusted basis” of the “qualified property” in such QTB.