# Enrolled Agent Exam [Part 2] 67, W-2 Wage and UBIA Limitation for QBI

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-67-w-2-wage-and-ubia-limitation-for-qbi
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-67-w-2-wage-and-ubia-limitation-for-qbi.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-03T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/794c87ac-1a79-4e49-9fcf-203024d1b4bd.mp3
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Duration seconds: 192

## 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: - How to calculate the two separate QBI limitations for high-income taxpayers with non-SSTB businesses. - The specific formula: the QBI deduction is limited to the greater of (a) 50% of W-2 wages or (b) 25% of W-2 wages plus 2.5% of UBIA. - A critical exam trap: always use the Unadjusted Basis Immediately after Acquisition (UBIA), not the depreciated or adjusted basis of property. - The key difference between the limitation for a non-SSTB and the complete disallowance of the QBI deduction for a high-income SSTB owner. - A mental shortcut for remembering that the UBIA part of the formula is designed to benefit capital-intensive businesses. 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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