If you believe a line should be drawn so that a universal basic income isn't universal to exclude the rich, you'll create hoops to jump through that people you most want to jump through won't. You will exclude those most in need because of the desire to exclude those not in need.
If you want to exclude the rich from a universal basic income, then just focus on taxes. Tax them more than they receive in UBI. If you want a phaseout at $100k so that they get $0 of a $12k UBI, then just increase their taxes more than $12k. That's it. They will net benefit $0.
@scottsantens also rich are not that many, tracking them down and not paying UBI is just not worth it. Same with social programs in general - they have to be inclusive as much as possible.