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AICPA考點(diǎn):Qualified Business Income III

來源: 正保會計網(wǎng)校 編輯:00LilGhost 2021/04/02 17:51:38 字體:

成功的人是跟別人學(xué)習(xí)經(jīng)驗(yàn),失敗的人只跟自己學(xué)習(xí)經(jīng)驗(yàn)。今天,小編帶大家梳理AICPA考點(diǎn):Qualified Business Income III。大家過來看一看吧~

AICPA考點(diǎn):Qualified Business Income II

Qualified Business Income III

按照taxpayer的收入多少,Section 199A Qualified Business Income Deduction有不同的計算方法,根據(jù) taxable income和the W-2 wage, 還有 property limitation, taxpayers可分為 three categories:

Category 2: Taxpayers with taxable income above $213,300 (single or head of household) or $426,600 (MFJ) (2020)/個人收入大于 $213,300

If QTB → Full W-2 wage and property limitation applies 

If SSTB → No QBI deduction allowed

Example 3 QTB With Taxable Income of $213,300 or More

Facts: A taxpayer filing as single has the following: 

Taxable income before QBI deduction = $220,000 

Net capital gains = $0 

QBI = $100,000 

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

Taxpayer's share of QTB's UBIA of qualified property = $80,000 

Required: Calculate the Section 199A QBI deduction. 

解析:Taxpayer是單身,收入大于$163,300,屬于Category 2,需要滿足Test1 和Test 2的限制。

QBI基本抵扣:QBI deduction= $100,000× 20% = $20,000

Test 1:兩者取大$15,000

1,50 percent of W-2 wages for the business= $30,000 × 50% = $15,000

2,25 percent of W-2 wages for the business +2.5 percent of the unadjusted basis immediately after acquisition (UBIA) of all qualified property= ($30,000 × 25%) + ($80,000 × 2.5%) = $9,500

Test 2: 兩者取小$20,000

1,QBI deduction= $20,000

2, Overall limit 是taxpayer's taxable income (before the QBI deduction)大于 net capital gain部分的20%= $220,000 taxable income × 20% = $44,000,

所以Section 199A QBI deduction = $15,000

Solution: Because the taxpayer's taxable income of $220,000 is greater than the maximum amount of $213,300 and the business is a QTB, the full W-2 wage and property limitation applies. 

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

W-2 wage and property limitation: 

Greater of: 

1. $30,000 W-2 wages × 50% = $15,000 

2. ($30,000 W-2 wages × 25%) + ($80,000 UBIA of qualified property × 2.5%) = $9,500 

W-2 wage and property limitation of $15,000 is less than the tentative QBI deduction of $20,000, so the QBI deduction is limited to $15,000 by the W-2 wage and property limitation. 

Overall limit = $220,000 taxable income × 20% = $44,000, so not limited by the overall limit 

Section 199A QBI deduction = $15,000

Example 4 SSTB With Taxable Income of $213,300 or More

Facts: A taxpayer filing as single has the following: 

Taxable income before QBI deduction = $220,000 

Net capital gains = $0 

QBI = $100,000 

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

Taxpayer's share of SSTB's UBIA of qualified property = $80,000 

Required: Calculate the Section 199A QBI deduction.

解析:Taxpayer是單身,收入大于$163,300,屬于SSTB類別,所以QBI deduction不允許,為0.

Solution: Because the business is an SSTB and the taxpayer's taxable income exceeds $213,300, the taxpayer is not eligible for the QBI deduction. 

Section 199A QBI deduction = $0

正保會計網(wǎng)校教學(xué)團(tuán)隊(duì)整理,轉(zhuǎn)載請注明

以上就是【AICPA考點(diǎn):Qualified Business Income III】相關(guān)問題的總結(jié),希望對你有幫助!如果你想要學(xué)習(xí)更多USCPA相關(guān)知識,歡迎大家前往正保會計網(wǎng)校USCPA輔導(dǎo)

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