FICA and QBI income

AL and MO have a deduction for FICA. Up to now I have been assuming the QBI incomes were subject to FICA and included that amount in the FICA deduction in those 2 states. TA doesn't do that, I think it assumes that any income subject to FICA would be w-2 income recorded as wages, but then it wouldn't get the QBID. I found a reference that says sole prop and partnership profits are subject to FICA and QBID, but s-corp income may be excused from FICA, provided a reasonable salary is paid. No QBID on the salary. Taxsim currently doesn't assess FICA on scorp income, which would be right if we assume salary would be in pwages or swages.

What are your thoughts? My thought is to not calculate any QBI FICA during our tests, but leave it in for production. I think it only affects the 2 states income tax, but is important for the federal tfica output.

No file or test is named. Start by tracing how QBI, FICA, tfica, pwages, and swages are handled for sole proprietorship, partnership, and S-corporation income, then compare the Alabama and Missouri deductions with current production and test behavior. Done requires an agreed treatment for QBI-related FICA and corresponding coverage.