Raifh
Level 2
02-22-2023
10:05 PM
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I checked theTaxBook (Sect. 8, Business Deductions). Apparently Surviving Spouse is treated the same as Single or MFS when it comes to the QBI phaseout limits. I had assumed, apparently in error, that it would be treated identically as MFJ. I welcome any further clarification of the regulations.
P.S. I had a typo in the original question. The QBID form is 8995, 8895.