All glossary terms
Glossary term
Qualified Business Income (QBI) Deduction
A deduction of up to 20 percent of qualified business income from pass-through entities.
Related terms
2
Jurisdictions
us
Definition
Section 199A allows non-corporate taxpayers a deduction of up to 20 percent of qualified business income, with wage and basis limits applying above the taxable-income threshold and limits for specified service trades or businesses. Scheduled to sunset after 2025.
Examples
- A pass-through business owner with $200,000 of QBI may deduct up to $40,000 (subject to limits).
Related terms
Translations
ESdeducción QBI
ZH合格商业收入扣除
DEQBI-Abzug
FRdéduction QBI
JA適格事業所得控除
Citations
26 U.S.C. · 199A
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- TermPartnership
- TermS Corporation
- StatuteIRC §199A
Primary sources
- IRS: QBI deductionVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.