QBI Deduction Calculator 2026-2030  •  IRC 199A

Tax years 2026-2030. Section 199A qualified business income deduction. W-2 wage and UBIA limitation, SSTB phase-out over a $75,000 ($150,000 joint) range, REIT/PTP component, overall income limit and the $400 minimum deduction. Made permanent by OBBBA. Form 8995-A.
IRC 199A - QBI deductionIRC 199A(b)(2) - W-2 wage limitIRC 199A(d) - SSTBOBBBA permanentForm 8995-A
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Tax Year, Filing Status & Taxable Income

2026 threshold amounts are from Rev. Proc. 2025-32 section 4.26. 2027-2030 are projections.
Used only for 2027-2030. Threshold amount is indexed under IRC 199A(e)(2)(B) and rounded under IRC 1(f)(7); the minimum deduction amounts under IRC 199A(i)(3).
IRC 199A(e)(2): the joint-return threshold is 200% of the base amount. MFS has its own rounded threshold in Rev. Proc. 2025-32.
Form 8995 line 11 or Form 8995-A line 33: taxable income computed without the IRC 199A deduction. IRC 199A(e)(1).
Form 8995 line 12 / Form 8995-A line 34: net capital gain increased by qualified dividends. The overall limit is 20% of taxable income less this amount. IRC 199A(a)(2).
2

Trade or Business (one business or aggregation)

Net QBI of the business (Form 8995-A line 2). Excludes capital gains, non-business interest, reasonable compensation and guaranteed payments. IRC 199A(c). A net loss is not modeled (it carries forward under IRC 199A(c)(2)); enter 0.
Allocable share of W-2 wages (Form 8995-A line 4), including reasonable compensation paid to an S corporation owner. IRC 199A(b)(4).
Unadjusted basis immediately after acquisition of qualified property (Form 8995-A line 7). IRC 199A(b)(2)(B)(ii), (b)(6).
IRC 199A(d)(2): the fields in IRC 1202(e)(3)(A) (without regard to engineering and architecture), plus investing and investment management, trading, or dealing in securities, partnership interests or commodities.
Needed only for the minimum deduction in IRC 199A(i): at least $1,000 of QBI from active trades or businesses.
Form 8995-A line 28. Not subject to the W-2 wage and UBIA limit or the SSTB rules. IRC 199A(b)(1)(B), (e)(3)-(4). Net losses carry forward and are not modeled.
Used only to estimate the tax value of the deduction (deduction x rate).
This tool models one trade or business plus REIT/PTP income. With several businesses, the W-2 and UBIA limit and SSTB percentage apply business by business (IRC 199A(b)(2)); compute each on Form 8995-A and add the components.
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QBI Deduction Results

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Last verified: October 29, 2026. Figures checked against IRC 199A (Cornell LII), Rev. Proc. 2025-32 sections 2.12 and 4.26, and the 2025 Form 8995-A.
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