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Want a 20% Business Deduction? Here Are the Obstacles

Business owners across the country are puzzling through a new 20% tax deduction for pass-through businesses that was included in last year’s major overhaul of the U.S. tax code.

Those firms—most U.S. businesses—don’t pay the 21% corporate income tax. Instead they put their business profits on their individual income-tax returns. These businesses include partnerships, limited-liability companies and S corporations.

For those who qualify for the new deduction, it’s a significant benefit—a way to get a lower tax rate on business profits, taking the top rate from 37% to 29.6%. But it isn’t automatic.

Depending on the type of business you’re in, you may have to jump through some hoops to get your tax break. And you might even want to restructure or reclassify your business to qualify.

We didn’t jump through any hoops in this “Talking Taxes” video. But we did show you how to get over every other obstacle.

Talking Taxes

Taxes are complicated. But not in Richard Rubin’s world! In this video series, WSJ’s tax policy reporter explains different aspects of the tax code in a unique and entertaining way.

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