$LevyIO

Qualified Business Income (QBI) — Tax Deduction Guide 2026

Deduct up to 20% of qualified business income from pass-through entities.

$15,000
Avg Annual Savings
No Limit
Max Deduction
Above-the-Line
Deduction Type
Form 8995, Form 8995-A
Tax Forms

Eligibility

Pass-through business owners (sole props, partnerships, S-corps)

Tax Savings Calculator

$

Estimated Tax Savings

$1,100

At the 22% tax bracket, a $5,000 deduction saves you $1,100 in taxes.

Savings by Tax Bracket

10%
$6,818
12%
$8,182
22%
$15,000
24%
$16,364
32%
$21,818
35%
$23,864
37%
$25,227

Requirements

  • 120% deduction of qualified business income
  • 2Income limits for specified service businesses
  • 3W-2 wage and basis limitations

Common Mistakes to Avoid

  • !Not understanding SSTB limitations
  • !Incorrect QBI calculation

Required Tax Forms

Form 8995Form 8995-A

Calculate Your Full Tax Savings

Use our free tax calculators to optimize your entire tax return.

Frequently Asked Questions

What is the Qualified Business Income (QBI)?

Deduct up to 20% of qualified business income from pass-through entities.

Who is eligible for the Qualified Business Income (QBI)?

Pass-through business owners (sole props, partnerships, S-corps)

How much can I save with the Qualified Business Income (QBI)?

The average tax savings is $15,000 per year. Your actual savings depend on your tax bracket and qualifying amount.

What forms do I need for the Qualified Business Income (QBI)?

You'll need to file Form 8995 and Form 8995-A to claim this deduction.

What are common mistakes with the Qualified Business Income (QBI)?

Common mistakes include: Not understanding SSTB limitations; Incorrect QBI calculation. Always double-check requirements before filing.

Is the Qualified Business Income (QBI) worth claiming?

With average savings of $15,000, the qualified business income (qbi) is highly valuable. Make sure you meet all eligibility requirements.