Josh is a 30% partner in the Ghost Partnership. Ghost paid W-2 wages of $100,000 and also made a guaranteed payment to Josh of $20,000. The amount includable as wages in Josh's wage limitation on his QBI deduction is:

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The amount includable as wages in Josh's wage limitation on his QBI deduction is $30,000. This is because the wage limitation is 50% of W-2 wages plus guaranteed payments, and Josh's 30% share of the partnership's W-2 wages is $30,000 ($100,000 x 30%).

Josh Is a 30% Partner in the Ghost Partnership