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Am I Eligible for a Qualified Business Income (Qbi) Deduction?

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The Qualified Business Income (QBI) deduction and related rules and guidance can be difficult to navigate. There are several factors and issues that eligible business owners must consider.


This flowchart addresses some of the most common issues that arise when trying to understand whether you are eligible for a QBI deduction, including:


  • Eligible business structures
  • Types of income eligible for the QBI deduction
  • Annual limits & phaseouts
  • Specified Services Trade or Business categories
  • Impact of owning multiple businesses
  • De minimis rules

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