Where Is the § 199A Deduction Taken on Form 1040

Multiple Choice

Where is the § 199A deduction taken on Form 1040?

A) It is a deduction from AGI, much like the standard deduction or itemized deductions, and is the last deduction taken in determining taxable income.
B) It is a business deduction and is taken on Schedule C (Form 1040) .
C) It is a deduction that reduces self-employment income and is taken on Schedule SE (Form 1040) .
D) It is an itemized deduction taken on Schedule A (Form 1040) .
E) None of these.