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Am I Eligible for the Qualified Business Income Deduction?

The provisional rules surrounding the Qualified Business Income (QBI) deduction can be complicated. There are several issues that must be considered. This flowchart addresses some of the most common issues that arise for an individual trying to understand if they are eligible for a QBI deduction such as:

  • Eligible business structures

  • Types of income eligible for the QBI deduction

  • Annual limits & phase-outs

  • Specified Services Trade Business categories

  • Impact of owning multiple businesses

  • Incidental to SSTB rules

  • De minimis rules

Updated for 2018 to include provisional rules


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