QBI Deduction Calculator

Tax Calculator

Estimate the qualified business income deduction using 2026 threshold amounts, W-2 wage limits, UBIA, and specified service trade or business rules.

Section 199AQBIW-2 wagesSSTB phaseout

MFJ phase-in$403,500 to $553,500.

Other returns$201,750 to $276,750.

Watch closelyWages, property, SSTB status, loss carryovers, and taxable income can change the answer.

How to use the calculator

Enter taxable income before the QBI deduction, business QBI, W-2 wages, UBIA, filing status, and whether the trade or business is a specified service trade or business.

ImportantThis estimate does not replace Form 8995 or Form 8995-A. Entity-level data and carryovers can change the final deduction.

Filing status

Taxable income before QBI deduction

Qualified business income

W-2 wages from the business

Unadjusted basis immediately after acquisition (UBIA)

Specified service trade or business?

Review areas

What Can Change the QBI Result

The QBI deduction is sensitive to both entity data and individual return data.

Taxable income

The threshold test uses taxable income before the QBI deduction, not gross receipts or business profit alone.

SSTB status

Health, law, consulting, athletics, financial services, brokerage, and similar fields may face stricter phaseout rules.

Wages and UBIA

Above the threshold, W-2 wages and qualified property can limit the deduction for non-SSTB businesses.

Carryovers and aggregation

Prior losses, multiple businesses, REIT/PTP items, and aggregation elections require separate review.

Authority

Official IRS References

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