Qualified Business Income (QBI) Deduction là gì?

The QBI deduction applies to income from sole proprietorships, partnerships, S-Corps, and LLCs taxed as pass-throughs — not C-Corps or W-2 wages. Below the income threshold ($182,050 single / $364,200 MFJ in 2024), eligible taxpayers deduct 20% of net qualified business income. Above the threshold, the deduction phases out entirely for Specified Service Trades or Businesses (SSTBs — including law, accounting, consulting, financial services, and healthcare) and becomes subject to W-2 wage and capital limitations for non-SSTB businesses. A consultant earning $150,000 in QBI might deduct $30,000, meaningfully reducing taxable income. The deduction cannot exceed 20% of taxable income over net capital gains. It is a below-the-line deduction and does not reduce self-employment tax — a common misconception.

The QBI deduction can save eligible business owners thousands annually — but the rules around phase-outs, SSTB classification, and W-2 wage calculations are complex. A tax advisor can model whether you qualify, whether entity structure changes could maximize the deduction, and how to document QBI accurately to withstand an IRS audit.