U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Tax Cuts and Jobs Act: Implementation of the Qualified Business Income Deduction

Report Information

Date Issued
Report Number
2019-44-022
Report Type
Audit
Special Emphasis
Tax Cuts and Jobs Act (TCJA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Commissioner, Wage and Investment Division, should ensure that computer programming is ***********2************** **************************************2****************.

The Commissioner, Wage and Investment Division, should ******************2************************************** **************************************2************************************** **************************************2************************************** **************************************2*****************.

The Commissioner, Small Business/Self-Employed Division, should ensure the timely implementation of the post-processing compliance plan to identify individuals that do not meet eligibility requirements and erroneously claim the Qualified Business Income Deduction.