A taxpayer who is a partner in a partnership can only claim the qualified business income deduction if he itemizes his deductions.

Question

Quizplus · Accepted Answer

This statement is false. A partner in a partnership can still claim the qualified business income deduction even if he does not itemize his deductions. The deduction is taken at the individual taxpayer level and is included in the calculation of adjusted gross income.

A Taxpayer Who Is a Partner in a Partnership Can