QBI / §199A Calculator

Compute the qualified business income deduction, including SSTB, W-2 wage, and UBIA limits.

Filing status

Taxable income before QBI deduction ($)

Net capital gain, incl. qualified dividends ($)

What counts as an SSTB? (Treas. Reg. §1.199A-5)

A Specified Service Trade or Business is any trade or business in these fields, or one where the principal asset is the reputation or skill of one or more employees or owners:

Health
Law
Accounting
Actuarial science
Performing arts
Consulting
Athletics
Financial services
Brokerage services
Investing and investment management
Trading
Dealing in securities, partnership interests, or commodities
Any trade or business where the principal asset is the reputation or skill of one or more employees or owners

Explicitly NOT an SSTB: Engineering, Architecture (excluded by statute).

Businesses

Name/label

QBI amount ($, negative allowed for a loss)

W-2 wages paid ($)

UBIA of qualified property ($)

REIT/PTP income ($, optional)

This is a Specified Service Trade or Business (SSTB)

Download the QBI Calculator Compliance Card (PDF) — for your §10.36 AI-tool file