Does your flow-through business have its operations in one entity and its payroll and/or real estate in another entity? If so, your ability to claim the 20% deduction may be limited or eliminated altogether simply because of how you chose to structure your business. Fortunately, there are numerous groups lobbying Congress to allow taxpayers to group their legal entities together when calculating their 20% deduction. Groups as diverse as the AICPA, the U.S. Chamber of Commerce, numerous national-level contractor and subcontractor associations, the Small Business Association, the National Cattlemen’s Beef Association, the National Restaurant Association, the National Beer Wholesalers Association (yep, them too), etc. are all fighting for an aggregation rule. An IRS official said earlier this month that the agency has received questions on this issue and recognizes the need to address it. The IRS hasn't yet issued guidance on the Section 199A deduction, but it is among the priority areas for regulations in the coming months.