163(j) Decision Tree
- Contributor
- Debbie Alexander
Jun 26, 2026
Have questions about how to evaluate whether your business may qualify for an exception to the Section 163(j) business interest limitation rules? Use this 163(j) decision tree to review key eligibility factors, including gross receipts thresholds, industry-specific exceptions, and considerations around revoking a prior election, so you can better assess which path may be right for your business.
