Section 199A
2026 QBI Deduction Calculator
Estimate the 2026 qualified business income deduction for a pass-through business using taxable income, QBI, W-2 wages, UBIA, SSTB status, and REIT/PTP income.
Estimated 2026 QBI deduction
$19,000
Taxable income after this estimate: $161,000.
2026 Section 199A estimate
Tentative 20% QBI component is $19,000. After wage/property and SSTB phase-in math, the business component is $19,000. REIT/PTP component is $0, and the combined amount before the taxable-income limit is $19,000.
The IRS 2026 threshold range for this filing status is $201,750 to $276,750. This tool treats the second published amount as the top of the phase-in range and computes the phase-in percentage from the current taxable income input.
This estimate does not replace Form 8995 or Form 8995-A. It does not handle every aggregation, cooperative patron, carryforward, negative QBI, fiscal-year, or return-specific rule.
Sources: IRS Revenue Procedure 2025-32 and IRS QBI deduction overview.