§ 263A(h)(3)(D)(ii)

a qualified employee-owner

UNDECIDED

0 of 2 settled

  1. 1

    § 263A(h)(3)(D)(ii)

    ALL OF
    “any individual who is an employee-owner of the corporation (as defined in section 269A(b)(2))” needs Step 2 Employee-owner UNDECIDED
    “who is a writer, photographer, or artist”
  2. 2

    § 269A(b)(2)

    Employee-owner

    ALL OF
    “any employee”
    “who owns, on any day during the taxable year, more than 10 percent of the outstanding stock of the personal service corporation”