Page 337 - Large Business IRS Training Guides
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Example 5 – Within Phase-In Range,


                    SSTB Limited to Applicable Percentage









          Tom, who is single, is the sole proprietor of a small



          accounting firm. In 2018, his taxable income is


          $175,000, QBI is $172,000, and the business paid


          W-2 wages of $65,000. His applicable percentage


          is:



























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