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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 IV。大家過來看一看吧~
Qualified Business Income IV
按照taxpayer的收入多少,Section 199A Qualified Business Income Deduction有不同的計(jì)算方法,根據(jù) taxable income和the W-2 wage, 還有 property limitation, taxpayers可分為 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)/個(gè)人收入在$163,300 和 $213,300之間
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:本題Taxable income $205,800介于$163,300 and $213,300之間,屬于第3種情況,這種情況是Phase-in of W-2 wage and property limitation,即不完全受限于。
首先根據(jù)taxable income大于threshold的部分和phase in range 50,000($213,300-$163,300)的比計(jì)算Phase-in percentage。
然后計(jì)算Tentative 20% QBI deduction 超過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比較,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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