# Enrolled Agent Exam [Part 2] 66, QBI Phase-out and SSTB Limitations

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-66-qbi-phase-out-and-sstb-limitations
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-66-qbi-phase-out-and-sstb-limitations.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-02T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/6b66a43b-1311-4694-8cf6-97d856e77346.mp3
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Duration seconds: 226

## Resource

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: - The definition of a Specified Service Trade or Business (SSTB) for the QBI deduction. - The specific 2025 taxable income thresholds that trigger the QBI phase-out rules. - How to calculate the proportional phase-out of the QBI deduction for an SSTB within the income limitation range. - The key difference in how limitations apply to SSTBs versus non-SSTBs once income exceeds the initial threshold. - Why the SSTB QBI deduction is completely disallowed once taxable income surpasses the top of the phase-out range. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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