The Tax Cut and Jobs Act (TCJA) added highly complex Section 199A to the law, providing an extra (“free”) deduction for doctors and other owners of pass-through business entities (unincorporated sole proprietors (Schedule C), partnerships, limited liability companies (LLCs), and Subchapter S corporations), where year-end profits are passed through to, and reported on, the owner’s individual tax return. The law provides an extra deduction equal to 20% of the combined qualified business income (QBI or net profits) from all businesses and practices operated by you and your spouse. However, Congress limited the deduction for higher income doctors, other professionals, and those in the financial service and consulting business.