請教一下QBI 省稅的事

上次亮線提到QBI 省稅的事，查了一下，非常感興趣。

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, 那麽 2 million 或者 50% W2 可以免稅。 假設37% 稅， 那就可以省74萬稅。。這樣算來， W2 放4 million (50% W2 = 2 million = 20% QBI)最劃算， 雖然要多交SSN（16萬8 CAP ) 和 4% 左右Medicare 。。那麽問題在於，最高能放多少進W2呢？ IRS 說法是reasonable amount。。。以前CPA 計算W2，都是盡量少放，怕多交SSN和Medicare, 那現在是要盡量多放？ 

 

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