i'm willing to be wrong  =]  i thought each partner's distributiive share of 199A QBI would not be based on their profit/loss%, but instead, an amount allocable to them adjusted for their own GPmts. My idea was to gross up the Line 1 income, allocate based on P&Loss%, then deduct each partner's own GPmt.  otherwise, it seems inequitable: the higher paid GP partner will be allocated line 1 income, which DOES include the portion of her own GPmt absorbed by the other partners' P&Loss%

i need to see an example of how IRS accounts for the G.Pmts in calculating the 199A deduction, passed thru to each partner  looking now at IRS website