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okay for this video I want to go over the IRS form 89.95 qualified business income deduction and specifically I want to look at how we account for a qualified Reit dividends so REITs are real estate investment trusts and they can be publicly traded or non-publicly traded but these have a unique uh carve out in the code where they are eligible for the qbi deduction right there are certain portions of the dividend that might be eligible so we want to look at the read dividends and how it interacts with other kind of qualified businesses so Iamp;#39;ve got an 89.95 here thatamp;#39;s part of a full return for our taxpayer John Q taxpayer I have a sample 1099 div for dividends and distributions and so what weamp;#39;ll be focusing on here is the the Box Five amount for Section 199a dividends and then lastly you do have one slide here covering some background on on qbi and then the interaction between REITs and the other qbi or rather qualified businesses that might be reported on the 89
