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Posted

I am preparing several 1099 DIV forms for 2 clients. The 2018 form has a new box 5 entitled "Section 199A dividends" .

Neither the instructions or a search of the IRS website shed any light on what belongs in this box. 

My best guess is these are dividends that qualify for the 20 % PTE deduction.

I would really appreciate some help with this.

Thanks in advance 😉

Posted
4 hours ago, jklcpa said:

I think it has something to do with REIT dividends. 

I believe that you are correct.  REIT Dividends are  the only Dividends that qualify for the QBI deduction. 

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