explanation
If this business has disallowed losses from a previous year, and they were in whole or in part from SSTB activity, then the applicable percentage is required for that year.
The applicable percentage is the percentage of your SSTB income that is qualified business income based on your taxable income. If your taxable income was below the "phase-in range" for the year in question (see below), this percentage is 100%. If your taxable income exceeded the phase-in range for your filing status, then this percentage is 0%.
example 2018 MFJ taxable income $400,000
$400,000 is $15,000 less than the maximum $415,000
the range is $100,000 $415,000- $315,000
so we get a percent of 15%
Phase-in range by Year and Filing Status:
2018
Married Filing Joint filers: $315,000 - $415,000
All others: $157,500 - $207,500
2019
Married Filing Joint filers: $321,400 - $421,400
All others: $160,700 - $210,700
2020
Married Filing Joint filers: $326,600 - $426,600
All others: $163,300 - $213,300
2021
Married Filing Joint filers: $329,800 - $429,800
All others: $164,900 - $214,900
2022
Married Filing Joint filers: $340,100 - $440,100
All others: $170,500 - $220,500
2023
Married Filing Joint filers: $364,200 - $464,200
All others: $182,100 - $232,100
