Pass Through Again - Income Limitation After SEP?

[BulldogTom]

I am having to deal with this Pass Through Deduction a lot sooner than I thought.

TP is fairly high income engineer.   Left his job and became a Sole Prop. (before the Tax Law passed - not because).   I am working on his estimates for 2018.   Total income will be north of 315K.   TP will be able to contribute to a SEP, and will have a max SE Tax deduction, which will take him just south of 315K AGI.   I estimate taxable income after Sch A deductions at about 265K, but before Pass Through deduction.

What I have read about the Pass Through Deduction, it is based on Taxable Income below 315K.   Is this correct?   If it is, the Pass Through deduction will change the quarterly ES payments dramatically.   The difference between Safe Harbor from this year and calculating based on projected income and deductions is about 4K per quarter, assuming the Pass Through deduction is allowed.  If the income limitation is before SEP and SE Tax deduction, he will be above 315K.   But I think that doesn't matter anyway, because he is an engineer?

Do I have this correct?  

Thanks in advance.

Tom

[Lee B]

Engineers and Architects were specifically excluded from this limitation, very similar to the DPAD.