Section 199A aggregation may allow a taxpayer to claim a greater qualified business income (QBI) deduction for the combined trade or business than if the wages and capital limitation was applied separately.
For taxpayers who qualify, aggregation allows the wages and capital limitation of Sec. 199A to be calculated for the combined trade or business rather than for each trade or business individually. Depending on the facts, aggregation may allow a taxpayer to claim a greater QBI deduction than if the wages and capital limitation was applied separately.
Find details and examples here.