AICPA考点：Qualified Business Income IV

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Qualified Business Income IV

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， 还有 property limitation, taxpayers可分为 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)/个人收入在$163,300 和 $213,300之间

If QTB → Phase-in of W-2 wage and property limitation (if limitation amount is less than 20% of QBI) 

Example 5 QTB With Taxable Income Between $163,300 and $213,300

Facts: A taxpayer filing as single has the following: 

Taxable income before QBI deduction = $205,800

Net capital gains = $0 

QBI = $100,000 

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

QTB's qualified property = $0 

Required: Calculate the Section 199A QBI deduction. 

解析：本题Taxable income $205,800介于$163,300 and $213,300之间，属于第3种情况，这种情况是Phase-in of W-2 wage and property limitation，即不完全受限于。

首先根据taxable income大于threshold的部分和phase in range 50,000（$213,300-$163,300）的比计算Phase-in percentage。

然后计算Tentative 20% QBI deduction 超过W-2 wage and property limit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比较，得出Section 199A QBI deduction。

Solution: Taxable income before QBI deduction = $205,800

Tentative QBI deduction = $100,000 QBI × 20% = $20,000 

W-2 wage and property limitation: $30,000 W-2 wages × 50% = $15,000 (no qualified property)

Because the W-2 wage and property limitation of $15,000 is less than the tentative QBI deduction of $20,000, and the taxpayer's taxable income is within the phase-in range of $163,300 to $213,300, the QBI deduction is reduced. 

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%

Excess amount:  

Tentative 20% QBI deduction    $20,000 

W-2 wage and property limit    <15,000> 

Excess amount                           $5,000

Reduction amount = $5,000 excess amount × 85% phase-in percentage = $4,250 

Tentative QBI deduction      $ 20,000 

– Reduction amount          <4,250> 

Reduced QBI deduction       $ 15,750

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

Section 199A QBI deduction = $15,750

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