Page 298 - Large Business IRS Training Guides

QBI Component (cont’d)

Taxpayers above the threshold and phase-in

range:

= QBI computation is adjusted as follows:

1. SSTB is excluded from QTB,

2. W-2 wage and UBIA of qualified property

limitations applied, and

3. The QBI Component is reduced by the

Patron Reduction.

An SSTB is not a QTB for taxpayers with taxable

income above the threshold and phase-in range.

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