Site: nolo.com
... 2 employee wages paid by the business, or
25% of W-2 wages plus 2.5% of the acquisition cost of your ... Their QBI this year is $394,200, and the business pays $100,000 in W-2 wages and owns no property. ... Their deduction if the W-2 wages/property limit didn’t apply would be 20% of their $394,200 QBI ... Their fully limited deduction based on W-2 wages is $50,000 (50% of $100,000 W-2 wages = $50,000). ... x $100,000 W-2 wages = $50,000). ...