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Flow chart guiding the determination of Qualified Business Income (QBI) eligibility based on U.S. trade or business connection, item source, pass-through entity status, and taxable income inclusion.

QBI Flow Chart illustrating the steps to determine if an item of income, gain, deduction, or loss is included in Qualified Business Income (QBI).

QBI Flow Chart illustrating the steps to determine if an item of income, gain, deduction, or loss is included in Qualified Business Income (QBI).

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