Page 334 - Large Business IRS Training Guides
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QBI Component
Within the Phase-In Range 2
When taxable income, before QBID, is above
the threshold but within the phase-in range:
The QBI computation is adjusted as follows:
1. QBI, W-2 wages, and UBIA of qualified
property from an SSTB are reduced to
the applicable percentage,
2. W-2 wage and UBIA of qualified property
limitations are applied (phased-in), and
3. QBI Component is reduced by the Patron
reduction
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