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AICPA考点:Qualified Business Income IV

来源: 正保会计网校 编辑:00LilGhost2021/04/02 17:54:12 字体:

成功的人是跟别人学习经验,失败的人只跟自己学习经验。今天,小编带大家梳理AICPA考点:Qualified Business Income IV。大家过来看一看吧~

AICPA考点:Qualified Business Income IV

Qualified Business Income IV

按照taxpayer的收入多少,Section 199A Qualified Business Income Deduction有不同的计算方法,根据 taxable income和the W-2 wage, 还有 property limitation, taxpayers可分为 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)/个人收入在$163,300 和 $213,300之间

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:本题Taxable income $205,800介于$163,300 and $213,300之间,属于第3种情况,这种情况是Phase-in of W-2 wage and property limitation,即不完全受限于。

首先根据taxable income大于threshold的部分和phase in range 50,000($213,300-$163,300)的比计算Phase-in percentage。

然后计算Tentative 20% QBI deduction 超过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比较,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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