The IRS presumes that a single member LLC will treated as a sole proprietor. That means that the income and expense will be reported on Schedule C of the 1040.
You would have to make a specific election on IRS form 8832 to override the IRS presumption.
So, you would not add wages paid to your spouse nor would you make other adjustments for sake of the QBI.
For more information, see this IRS publication.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
