Page 319 - Large Business IRS Training Guides
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QBI Component
Above the Threshold and Phase-In Range
When taxable income, before QBID, is above
the threshold and phase-in range:
The QBI computation is adjusted as
follows:
1. SSTB is excluded from QTB,
2. W-2 wage and UBIA of qualified property
limitations are applied, and
3. QBI Component is reduced by the Patron
Reduction.
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