下载APP
首页 > 美国注册会计师 > 复习指导 > 考点辅导

AICPA考点:Qualified Business Income II

来源: 正保会计网校 2021-04-02
普通

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~

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

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:

AICPA

报名

AICPA

报名条件

AICPA

报名时间

AICPA

学历认证

AICPA

考试

AICPA

考试地点

AICPA

考试科目

AICPA

考试时间

AICPA

考试

AICPA

考试题型

AICPA

考试形式

 

AICPA

准考证

NTS

申请

NTS

有效期


AICPA

成绩

AICPA

查分时间

AICPA

查分方式

AICPA

合格标准

AICPA

学习方法

AICPA

报考建议

AICPA

合格证书

AICPA

继续教育

今日热搜
热点推荐:
精品课程

AICPA畅学无忧班

Get学霸同款课

20325人已学查看详情
申请购课优惠

微信扫码咨询

申请千元优惠

有奖原创征稿
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友
客服