Скачать или смотреть Enrolled Agent Exam [Part 1] 39, Qualified Business Income (QBI) Deduction

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.

In this episode you will learn:
• How to calculate the basic Qualified Business Income (QBI) deduction.
• The critical 'lesser of' limitation that determines the final deduction amount.
• Why taxable income before the QBI deduction is a key figure in the calculation.
• The specific role of net capital gains in reducing the taxable income limitation.
• A common exam trap where test-takers forget to apply the taxable income limitation.

For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel:    / @open-exam-prep