Only deductible W-2 wages are included in calculating a taxpayer’s Sec. 199A qualified business income deduction.

Forbes contributors publish independent expert analyses and insights. I write about retirement and wealth transfer planning. Though spousal support often seems to receive the most attention in a ...

Q. For the first half of 2012, most polls on the 2012 campaign were based on registered voters. Now surveys are starting to base their horserace estimates on likely voters. Why the shift now, and how ...