Section 199A was added in 2017 for the Qualified Business Income (QBI) deduction. QBI is normally derived from passthrough businesses, such as partnerships, S corporations, and Schedule C selfemployed activities. However, it also includes dividends from REITs and PTP income.

U.S. taxpayers use either Form 8995 or 8995A to report the Section 199A dividend amounts from REITs and PTP investments.

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