Skip to content
Open calculators

QBI Deduction Calculator

QBI Deduction Calculator. A pass-through owner enters QBI, taxable income, net capital gain, W-2 wages, UBIA property, a QBI rate, and a wage-limit flag to estimate a Section 199A deduction. Use it when reviewing pass-through income before a tax-planning decision.

Inputs

Self-Employed, Freelancer & Gig Income inputs

Range: 0–100,000,000 $

Enter a non-negative US-dollar amount for the stated tax year; use the same tax year and jurisdiction for all related inputs. Professional example: 120000. Edit this value for your own facts.

Range: 0–100,000,000 $

Enter a non-negative US-dollar amount for the stated tax year; use the same tax year and jurisdiction for all related inputs. Professional example: 150000. Edit this value for your own facts.

Range: 0–100,000,000 $

Enter a non-negative US-dollar amount for the stated tax year; use the same tax year and jurisdiction for all related inputs. Professional example: 10000. Edit this value for your own facts.

Range: 0–100,000,000 $

Enter a non-negative US-dollar amount for the stated tax year; use the same tax year and jurisdiction for all related inputs. Professional example: 50000. Edit this value for your own facts.

Range: 0–100,000,000 $

Enter a non-negative US-dollar amount for the stated tax year; use the same tax year and jurisdiction for all related inputs. Professional example: 100000. Edit this value for your own facts.

Range: 0–100 %

Enter a percentage as a whole number, such as 22 for 22%, not 0.22. Professional example: 20. Edit this value for your own facts.

Range: 0–1 1=yes, 0=no

Enter the count or numeric assumption in the unit stated by the label. Professional example: 0. Edit this value for your own facts.

Result

Deduction
24,000.00
Raw Qbi Component
24,000.00
Estimate
Limited Qbi Component
24,000.00
Taxable Income Limit
28,000.00
Wage Ubia Limit
25,000.00
How to interpret this result
QBI Deduction Calculator starts with a professional planning example for this scenario. Edit the inputs to replace the example with your own facts; the displayed outputs update from the formula.
Applicability and limits
This is a simplified QBI comparison. It does not determine SSTB status, threshold phaseouts, wage/property limitations, aggregation, REIT/PTP components, or Form 8995/8995-A rules.
Calculation basis
Only the named inputs and displayed formula relationships are used. Rates, limits, thresholds, eligibility flags, dates, and jurisdiction assumptions are not silently looked up unless a verified dataset is listed.

Formula

Calculation logic

Formula definitions and substituted values.

What to check

  • A pass-through owner enters QBI, taxable income, net capital gain, W-2 wages, UBIA property, a QBI rate, and a wage-limit flag to estimate a Section 199A deduction.
  • Use it when reviewing pass-through income before a tax-planning decision.
  • This is a simplified QBI comparison. It does not determine SSTB status, threshold phaseouts, wage/property limitations, aggregation, REIT/PTP components, or Form 8995/8995-A rules.

Related calculators

This is a simplified QBI comparison. It does not determine SSTB status, threshold phaseouts, wage/property limitations, aggregation, REIT/PTP components, or Form 8995/8995-A rules.