A taxpayer with taxable income in between the thresholds, not engaged in an SSTB, will...

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Accounting

A taxpayer with taxable income in between the thresholds, not engaged in an SSTB, will be subject to which limitation(s), if any?

No additional limitations. They are eligible for the full QBI deduction.

Wage and property limitation and phase-in increase.

Wage and property limitation, phase-in increase, and phaseout limitation.

No additional limitations; they will not be eligible for any QBI deduction.

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