Part II of this Summary of Comments›Rev. Proc. 2021-11
SECTION 1. PURPOSE
Internal Revenue Bulletin 2021-6 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides methods for calculating W-2 wages as defined in section 199A(g)(1)(B)(ii) of the Internal Revenue Code (Code) and §1.199A11 of the Income Tax Regulations for pur
Bulletin No. 2021–6 833 February 8, 2021
poses of the W-2 wage limitation provided in section 199A(g)(1)(B)(i). Specified agricultural or horticultural cooperatives (Specified Cooperatives) are permitted a deduction under section 199A(g)(1)(A) equal to the lesser of 9 percent of qualified production activities income (QPAI) or taxable income of a Specified Cooperative, but not to exceed the W-2 wage limitation. This revenue procedure also modifies Revenue Procedure 2019-11, 2019-09 I.R.B. 742, to amend the method for determining W-2 wages for taxpayers with short taxable years.
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