AICPA考点：Qualified Business Income II

奋斗没有终点，任何时候都是一个起点。今天，小编带大家梳理AICPA考点：Qualified Business Income II。大家过来看一看吧~

Qualified Business Income II

按照taxpayer的收入多少，Section 199A Qualified Business Income Deduction有不同的计算方法，根据 taxable income，和the W-2 wage and property limitation, taxpayers可分为 three categories:

Category 1: Taxpayers with taxable income at or below $163,300 (single or head of household) or $326,600 (MFJ) (2020)/个人收入不到$163,300（No Test 1）

If QTB → Full 20% QBI deduction 

If SSTB → Full 20% QBI deduction

Example 1 QTB With Taxable Income Up to $163,300

Facts: A taxpayer filing as single has the following: 

Taxable income before QBI deduction = $50,000 

Net capital gains = $5,000 

QBI = $40,000 

Required: Calculate the Section 199A QBI deduction. 

解析：Taxpayer是单身，收入少于$163,300，属于Category 1，只需要满足Test 2的限制就可以了。

QBI基本抵扣：QBI deduction= $40,000× 20% = $8,000

Test 1：limitation 不适用

Test 2：两者取小$8,000

1, QBI deduction= $8,000

2, Overall limit 是taxpayer's taxable income (before the QBI deduction)大于 net capital gain部分的20%= ($50,000 taxable income – $5,000 net capital gains) × 20% = $9,000

所以Section 199A QBI deduction = $8,000

Solution: 

Tentative QBI deduction = $40,000 × 20% = $8,000 

W-2 wage and property limitation does not apply because taxable income before the QBI deduction is less than $163,300. 

Overall limit = ($50,000 taxable income – $5,000 net capital gains) × 20% = $9,000, so not limited by overall limit 

Section 199A QBI deduction = $8,000

Example 2 SSTB With Taxable Income Up to $163,300

Facts: A taxpayer filing as single has the following: 

Taxable income before QBI deduction = $50,000 

Net capital gains = $15,000 

QBI = $40,000 

Required: Calculate the Section 199A QBI deduction. 

解析：Taxpayer是单身，收入少于$163,300，属于Category 1，只需要满足Test 2的限制就可以了。

QBI基本抵扣：QBI deduction= $40,000× 20% = $8,000

Test 1：limitation 不适用

Test 2：两者取小$7,000

1, QBI deduction= $8,000

2, Overall limit 是taxpayer's taxable income (before the QBI deduction)大于 net capital gain部分的20%= ($50,000 taxable income – $15,000 net capital gains) × 20% = $7,000

所以Section 199A QBI deduction = $7,000

Solution: 

Tentative QBI deduction = $40,000 × 20% = $8,000 

W-2 wage and property limitation and SSTB exclusion do not apply because taxable income before the QBI deduction is less than $163,300. 

Overall limit = ($50,000 taxable income – $15,000 net capital gains) × 20% = $7,000, so deduction is limited by overall limit Section 199A QBI deduction = $7,000

正保会计网校教学团队整理，转载请注明

以上就是【AICPA考点：Qualified Business Income II】相关问题的总结，希望对你有帮助！如果你想要学习更多USCPA相关知识，欢迎大家前往正保会计网校USCPA辅导！

【点击领取AICPA内部资料包>>】

【点击免费申请AICPA报考评估服务>>】

· 更多资讯：