Free educational tool · Business

QBI Planning Engine

Show how QBI, taxable income, capital gains, wages, UBIA, and the 2026 phase-in range interact.

Tax year 2026 · Last reviewed 2026-07-29 · Inputs stay in your browser

Business · Educational Decision Engine

QBI Planning Engine

Estimate a directional Section 199A deduction and identify when taxable-income, SSTB, wage, property, aggregation, or loss rules require a Form 8995-A review.

Filing-status group2026 thresholds differ for joint, separate, and other returns.

Taxable income before QBI deductionUse taxable income before the Section 199A deduction.

Net capital gain included in taxable incomeIncludes excess qualified dividends used in the taxable-income limitation.

Net qualified business incomeExclude W-2 wages, reasonable compensation, guaranteed payments, and nonbusiness investment income.

Allocable W-2 wagesOnly properly allocable qualified W-2 wages count.

UBIA of qualified propertyUnadjusted basis immediately after acquisition is a specialized asset-by-asset computation.

Business may be a specified service trade or businessSSTB classification is facts-and-circumstances based.QBI losses or deduction carryovers may existPrior-year losses can change current QBI.More than one trade or business or aggregation is involvedEach business and any aggregation must be analyzed separately.

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QBI Planning Engine

QBI Planning Engine

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