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New Member
posted Jun 6, 2019 12:12:17 AM

On a K-1 with w-2 wages paid out of $150K and an income less than $315K threshold for QBI, is there the option of deducting the $150K in wages paid versus the QBI ded?

Is is possible to choose between deducting W-2 wages paid to employees versus deducting the QBI deduction?  My QBI deduction is not limited but I had $150K in W-2 wages which seems like it would be a larger deduction than the $40K of QBI.  My income is reported on a K-1 as I'm a GP in a CPA firm.  

0 4 2005
1 Best answer
Intuit Alumni
Jun 6, 2019 12:12:19 AM

No, you do not have a choice.  If your total taxable income is less than $315,000 (married filing jointly taxpayers), the calculation is straightforward — 20% is applied to QBI or taxable income minus capital gains and dividends (whichever is less).  

4 Replies
Intuit Alumni
Jun 6, 2019 12:12:19 AM

No, you do not have a choice.  If your total taxable income is less than $315,000 (married filing jointly taxpayers), the calculation is straightforward — 20% is applied to QBI or taxable income minus capital gains and dividends (whichever is less).  

New Member
Jun 6, 2019 12:12:21 AM

Is the $150K in wages that I paid to an employee deductible from my income?  That doesn't seem to be reflected in my forms or I don't know where to put it if it is possible.

Intuit Alumni
Jun 6, 2019 12:12:22 AM

Employee wages should already be deducted from the income reported on the K-1.    The K-1 shows your share of the partnership's income or loss that is yours because you are a partner.  You may or may not have received some of this as a cash distribution, but it is still income to you.

New Member
Jun 6, 2019 12:12:24 AM

Thank you!!  So very helpful.