WHAT IS IN THE PACKAGE

The Playbook runs nine parts. What the deduction actually gives you. The threshold gate and the four positions you can occupy. The service business question. Aggregation and its five tests. Rental real estate and the safe harbor. The records the computation stands on. The documentation kit. Filing, storage, and the annual calendar. Appendices carrying every authority, its source page, and the date it was verified, along with a plain language glossary.

Two pages sit before all of it. A single table tells you whether this package helps you at all, sorted by your actual situation. A second page carries the entire system as twelve numbered steps, each naming what you do, when you do it, which tool you use, and how you know the step is finished.

Twelve fillable forms carry the work.

The Trade or Business Register. The Service Business Classification Memorandum. The Gross Receipts Analysis for the De Minimis Test. The Qualified Business Income Summary by Business. The W-2 Wages Schedule. The Qualified Property Schedule. The Aggregation Eligibility Worksheet. The Aggregation Disclosure Statement. The Rental Real Estate Enterprise Register. The Rental Services Contemporaneous Log. The Rental Safe Harbor Statement. The Year End File Index and Professional Review Record.

A workbook accompanies them, along with a printable reference copy, a folder structure with a naming convention, and an annual calendar that tells you which month each obligation falls in.

WHO THIS DEDUCTION IS FOR

Sole proprietorships, partnerships, S corporations, and limited liability companies not taxed as corporations. Rental property owners. Owners of two or more businesses. Service firms deciding how their classification will be treated.

Who this is not for, stated plainly. C corporation income never qualifies for this deduction, so a C corporation and nothing else gets no benefit here. Wages never qualify, so an employee with no business of their own gets nothing either, including from the salary an S corporation pays its own owner.

WHAT THIS PACKAGE DOES NOT DO

It does not prepare your return, assess your eligibility, or replace your accountant. Oakhaven Bedrock Investments, Inc. is not a law firm, an accounting firm, or a tax preparation service, and nothing in the package is legal or tax advice. The package produces the records your preparer needs and tells you when to produce them. The professional judgment stays with the professional you engage.

First Edition, Tax Year 2026. Authority verified August 12, 2026.