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
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