Question: what are wages for qbi deduction?
Answer: The deductible QBI amount for the business with a full wage and capital limitation is the greater of (1) 50% of W-2 wages, or $40,000, or (2) the sum of 25% of W-2 wages ($20,000) plus 2.5% of the unadjusted basis of the qualified property immediately after its acquisition: $600,000 × 0.025 = $15,000, for a sum of ...