AICPA考點：Qualified Business Income V

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Qualified Business Income V

按照taxpayer的收入多少，Section 199A Qualified Business Income Deduction有不同的計算方法，根據 taxable income和the W-2 wage， 還有 property limitation, taxpayers可分為 three categories:

Category 3: Taxpayers with taxable income between $163,300 and $213,300 (single or head of household) or $326,600 and $426,600 (MFJ) (2020)/個人收入在$163,300 和 $213,300之間

If SSTB → QBI, W-2 wages, and qualified property amounts are reduced, then phase-in of W-2 wage and property limitation using reduced amounts

Example 6 SSTB With Taxable Income Between $163,300 and $213,300

Facts: A taxpayer filing single has the following: 

Taxable income before QBI deduction = $205,800 

Net capital gains = $0 QBI = $100,000 

Taxpayer's share of SSTB's W-2 wages = $30,000 

SSTB's qualified property = $0 

Required: Calculate the Section 199A QBI deduction.

解析：本題Taxable income $205,800介于$163,300 and $213,300之間，屬于第3種情況，這種情況是QBI, W-2 wages, and qualified property amounts are reduced, 且Phase-in of W-2 wage and property limitation，即不完全受限于。

首先根據taxable income大于threshold的部分和phase in range 50,000（$213,300-$163,300）的比計算Phase-in percentage。從而得出SSTB applicable percentage。

然后計算SSTB applicable percentage計算reduced QBI 和reduced W-2 wages從而得出 Tentative 20% QBI deduction和W-2 wage and property limitation。

然后計算Tentative 20% QBI deduction 超過W-2 wage and property limitation的部分excess amount.

那么excess amount 的Phase-in percentage就是Tentative 20% QBI deduction不能抵扣的部分，即Reduction amount。

Tentative 20% QBI deduction扣除Reduction amount，再和overall limit比較，得出Section 199A QBI deduction

Solution:

Phase-in percentage: 

Taxable income (before QBI deduction):              $205,800 

– Threshold amount (single)                             <163,300> 

Taxable income into the phase-in range               $42,500 

÷ Phase-in range (single)                                   ÷50,000 

Phase-in percentage /Forfeited percentage:             85% 

SSTB applicable percentage                          15% 

Reduced QBI= $100,000 QBI × 15% SSTB applicable percentage

Reduced W-2 wages=$30,000 W-2 wages × 15% SSTB applicable percentage

Tentative QBI deduction = $100,000 QBI × 15% SSTB applicable percentage × 20% = $3,000

W-2 wage and property limitation: $30,000 W-2 wages × 15% SSTB applicable percentage × 50% = $2,250 

Excess amount: $3,000- $2,250 = $ 750 

Reduction amount : 85% phase out × $ 750 = $637.50 

QBI deduction = $3,000 ? $637.50 = $2,362.50 

Overall limit = $205,800 taxable income × 20% = $41,160, so not limited by the overall limit 

Section 199A QBI deduction = $2,362.50

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