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AICPA考点:Qualified Business Income II

来源: 中华会计网校 2021-04-02
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AICPA考点:Qualified Business Income II

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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