For Specified Service Trades or Businesses (SSTBs): If your business is an SSTB (such as those in fields like health, law, accounting, consulting, and more), the QBI deduction begins to phase out when your taxable income exceeds the applicable threshold. The deduction is fully eliminated when your income reaches the upper threshold of the phase-out range. For 2025, the full phase-out occurs at $247,300 for single filers and $494,600 for married couples filing jointly.
For Non-SSTBs: If your business is not an SSTB and your income exceeds the threshold, the QBI deduction is limited to the lesser of: 20% of your QBI； OR The greater of 50% of the W-2 wages paid by the business, or 25% of W-2 wages plus 2.5% of the unadjusted basis immediately after acquisition (UBIA) of qualified property.
比如公司盈利10 million, 那么 2 million 或者 50% W2 可以免税。 假设37% 税， 那就可以省74万税。。这样算来， W2 放4 million (50% W2 = 2 million = 20% QBI)最划算， 虽然要多交SSN（16万8 CAP ) 和 4% 左右Medicare 。。那么问题在于，最高能放多少进W2呢？ IRS 说法是reasonable amount。。。以前CPA 计算W2，都是尽量少放，怕多交SSN和Medicare, 那现在是要尽量多放？
For Specified Service Trades or Businesses (SSTBs): If your business is an SSTB (such as those in fields like health, law, accounting, consulting, and more), the QBI deduction begins to phase out when your taxable income exceeds the applicable threshold. The deduction is fully eliminated when your income reaches the upper threshold of the phase-out range. For 2025, the full phase-out occurs at $247,300 for single filers and $494,600 for married couples filing jointly.
For Non-SSTBs: If your business is not an SSTB and your income exceeds the threshold, the QBI deduction is limited to the lesser of: 20% of your QBI； OR The greater of 50% of the W-2 wages paid by the business, or 25% of W-2 wages plus 2.5% of the unadjusted basis immediately after acquisition (UBIA) of qualified property.
上次亮线提到QBI 省税的事，查了一下，非常感兴趣。
For Specified Service Trades or Businesses (SSTBs): If your business is an SSTB (such as those in fields like health, law, accounting, consulting, and more), the QBI deduction begins to phase out when your taxable income exceeds the applicable threshold. The deduction is fully eliminated when your income reaches the upper threshold of the phase-out range. For 2025, the full phase-out occurs at $247,300 for single filers and $494,600 for married couples filing jointly.
For Non-SSTBs: If your business is not an SSTB and your income exceeds the threshold, the QBI deduction is limited to the lesser of: 20% of your QBI； OR The greater of 50% of the W-2 wages paid by the business, or 25% of W-2 wages plus 2.5% of the unadjusted basis immediately after acquisition (UBIA) of qualified property.
比如公司盈利10 million, 那么 2 million 或者 50% W2 可以免税。 假设37% 税， 那就可以省74万税。。这样算来， W2 放4 million (50% W2 = 2 million = 20% QBI)最划算， 虽然要多交SSN（16万8 CAP ) 和 4% 左右Medicare 。。那么问题在于，最高能放多少进W2呢？ IRS 说法是reasonable amount。。。以前CPA 计算W2，都是尽量少放，怕多交SSN和Medicare, 那现在是要尽量多放？
谢谢
想得太美。
https://youtu.be/5R8afUFPRUU
For Specified Service Trades or Businesses (SSTBs): If your business is an SSTB (such as those in fields like health, law, accounting, consulting, and more), the QBI deduction begins to phase out when your taxable income exceeds the applicable threshold. The deduction is fully eliminated when your income reaches the upper threshold of the phase-out range. For 2025, the full phase-out occurs at $247,300 for single filers and $494,600 for married couples filing jointly.
For Non-SSTBs: If your business is not an SSTB and your income exceeds the threshold, the QBI deduction is limited to the lesser of: 20% of your QBI； OR The greater of 50% of the W-2 wages paid by the business, or 25% of W-2 wages plus 2.5% of the unadjusted basis immediately after acquisition (UBIA) of qualified property.
W2, 但有2.5%xUBIA. 如果有W2. 加上25%xW2, 最大到50%的w2, 当然要少于20%ofbusiness income.
我理解的计算是这样的：你这个10米的例子，如果给自己4米W2，那么公司收入只剩6米，你可以减min(6*0.2, 4*0.5) =1.2 ; 3米W2更好， 因为min（7*0.2, 3*0.5) =1.4. 当然前提是3米算reasonable 的W2收入 。 感觉一个大CEO工资也就这个数，不算股票的话， 哈哈。你咨询一下懂的CPA吧。