Statement A — Qualified Business Income (QBI) Pass-Through Entity Reporting

The qualified business income (QBI) deduction may be taken by eligible taxpayers, including individuals and some trusts and estates.

The deduction is determined at the partner level.

Partnerships are required to report information necessary for their partners to figure the deduction.

Use code Z with an asterisk (Z*) on each partner's Schedule K-1 and enter "STMT" in the entry space to indicate that the information is provided on an attached statement that separately identifies the partner's distributive share of:

• Qualified items of income, gain, deduction, and loss
• W-2 wages
• Unadjusted basis immediately after acquisition (UBIA) of qualified property
• Qualified publicly traded partnership (PTP) items
• Qualified real estate investment trust (REIT) dividends