Expenses, home office, QBI limiter

What this does

How to read it Visual: side-by-side bars for home-office methods and QBI limit vs raw 20%.

Quick sketches for meals deductibility, simplified vs regular home office, and the high-level QBI wage/UBIA limiter math.

Visual: side-by-side bars for home-office methods and QBI limit vs raw 20%.

Meals & home office compare

Business meal cost (ordinary & necessary) Home sq ft Office sq ft (exclusive regular use) Total home expenses (mortgage int, utilities, etc.) Depreciation on office portion (regular method)

Meals deductible (generally 50%)

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Simplified home office ($5 × sq ft, max 300)

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Regular method home office

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QBI wage / UBIA limiter (high-level, taxable income over threshold)

QBI W-2 wages of the business UBIA of qualified property

Home office methods · meals

QBI raw 20% vs wage/UBIA limit

20% of QBI

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Wage/UBIA limit

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Limited QBI deduction (sketch)

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Exam trap: Most business meals are 50% deductible (exceptions exist). Simplified home office is $5/sq ft up to 300 sq ft. QBI wage/UBIA limit applies when taxable income exceeds thresholds (SSTB phaseouts too) — this widget shows the limiter math only.

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Study tool only — not official IRS software. Figures labeled 2025 track law/forms through Dec 31, 2025. Confirm against current IRS pubs before the exam.