Lacerte does it proportionally to the SE income for each business. One with 200K and another with 100K will be reduced by 2/3 and 1/3 of the SE tax, respectively.
The only way I can get the question to make sense is to imagine a scenario with two sources of SE income, one QBI, the other SSTB with the TI over the upper limit ($415K). Then you'd have to allocate the self-employment tax deduction. I think the final regs say that's done based on "gross income" for some reason but I'd have to look it up again.
"For purposes of section 199A only, deductions such as the deductible portion of the tax on self-employment income under section 164(f), the self-employed health insurance deduction under section 162(l), and the deduction for contributions to qualified retirement plans under section 404 are considered attributable to a trade or business to the extent that the individual’s gross income from the trade or business is taken into account in calculating the allowable deduction, on a proportionate basis to the gross income received from the trade or business."
Lacerte does it proportionally to the SE income for each business. One with 200K and another with 100K will be reduced by 2/3 and 1/3 of the SE tax, respectively.
Regardless of whether it is SSTB.
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