abcbiz
New Member

amortize R&D wages affect QBI wages?

We have to now amoritze our wages for the R&D tax credit.

When we calculate our QBI deduction, it's limited by 50% of the wages.

 

Is that 50% of wages paid or 50% of wages deducted this year?

 

Let's say we have a salary of 200k and 100k of that was used for R&D. Are the QBI wages 200 or 110?

 

Thanks!