QBI Deduction Calculator
Estimate the section 199A deduction for one group of businesses, including the wage limit when income is above the threshold.
For 2026 and 2027, section 199A(i) gives the greater of the ordinary deduction or a minimum amount when active qualified business income reaches the published amount. Income below that amount still uses the ordinary calculation. The 2026 and 2027 phase-in ranges are wider than the 2025 range.
Estimate
$16,000.00
- QBI deduction
- $16,000.00
- Phase-in position
- Below the threshold
- This estimate is calculated in your browser and is not sent to a server.
- Enter the combined amounts for businesses of the same type. Figure a specified service trade and a non-specified trade separately.
- Section 199A(i) uses the greater of the ordinary deduction and $400.00 when active qualified business income is at least $1,000.00. That minimum is not reduced again by 20 percent of taxable income.
Limits of this estimate
- Combine only businesses of the same specified-service type.
- The ordinary deduction cannot exceed 20 percent of taxable income. The section 199A(i) minimum is not reduced again by that limit.
- Net capital gain is not subtracted from taxable income.
- Material participation is the answer you enter. It is not decided for you.
- This is educational information, not tax, legal, or accounting advice, and it does not file a return.