Section 199A
Also written 199A.
The 20% Section 199A deduction on REIT dividends, which lowers the federal part of the ordinary rate.
Definition
The deduction of 20% of qualified REIT dividends under Section 199A of the tax code, which lowers the federal rate on REIT ordinary dividends. The Tax Center shows REIT income after it.
Definitions describe how YieldDesk reads the term. Nothing on this page is investment advice or a recommendation to buy, sell or hold.