Dan Wright

Dan Wright is a CPA and business tax consultant who has provided federal, state and international tax planning to over 300 northwest technology startup companies during the past 20 years. As a shareholder at Clark Nuber, he co-leads the Technology Industry team. His specialties include entity choice, equity compensation arrangements, tax incentives for research and innovation activities (i.e., federal research credit claims), Qualified Small Business Stock planning, and investment and exit event tax structuring. He also provides tax services to northwest private equity funds that invest in technology ventures. Dan is a frequent speaker and writer on technology tax issues. Follow him on Twitter @techtax.

Pass-Through Entities: New 20 Percent Qualified Business Income (QBI) Deduction

Pass-Through Entities: New 20 Percent Qualified Business Income (QBI) Deduction

The Tax Cuts and Jobs Act (TCJA) added a new tax deduction for owners of pass-through entities – a 20 percent deduction of qualified business income (QBI) from a qualified trade or business. Here's what this means, who qualifies, and the limitations.