Schedule K-1 QBI pass-through reporting

[Compuski1]

I am preparing a partnership return for our law firm.  How do I fill in the items on Schedule A for each K-1 reqarding QBI pass though reporting.  

Is the ordinary business income of each partner that reported on line 1 of his K-1 plus his voluntary Simple IRA retirement payment?

How do I divide up our W-2 wages between the partners?

[Irene2805]

Items listed on each partner's K-1 flow from Schedule K on page 4 of Form 1065.  The totals that appear on Sch K are then transferred to each partner's K-1, according to their assigned percentage.  Items related to QBI should be entered on line 20 of Schedule K with codes Z, AA, AB, AC, or AD.

The amount contributed to a partner's IRA goes on Schedule K-1 (Form 1065) box 13 with code R.  Since this is reported as a self-employment retirement deduction on your personal tax return, it does not appear as a deduction (or anywhere other than box 13 of the K-1) on the partnership's tax return (Form 1065).

W-2 wages are an expense of the business -- they are not divided up on a partner level.

[Compuski1]

Thank you, Irene.

The question I have is what is the assigned percentage for the QBI items.  If the entire business is qualified business income, can each partner's K-1, line 1 ordinary business income be shown as the ordinary business income of the QBI Schedule A portion of the K-1?

And for W-2 wages do the total partnership W-2 wages appear on each partner's K-1 form, as opposed to allocating portions of these to each partner?

[Compuski1]

Reviewing matters further, its seems that the firm's W-2 wages should be allocated to each partner.  Can this be done based on their percentage of ordinary business income?

Also, could you explain what UBIA of qualified property is?

Thank you very much!