2025 Section 199A / QBI Deduction Estimator

Use this tool to estimate your Qualified Business Income (QBI) deduction for a single trade or business under the 2025 rules. This is a simplified calculator for educational purposes and does not cover all edge cases.

2025 Phase-In Taxable Income Thresholds

Status	Beginning	Ending
Single	197,300	247,300
Married	394,600	494,600

Your taxable income determines whether wage and property limitations (and SSTB phaseouts) apply to the 199A deduction.

Filing status Single Married filing jointly

Taxable income (2025) (Form 1040 line before QBI deduction)

Net capital gains & qualified dividends

Used to calculate “defined taxable income” for the overall limitation.

Qualified Business Income (QBI) for this business

Enter QBI for one trade or business. This calculator does not aggregate multiple trades or businesses.

Is this a specified service trade or business (SSTB)? Yes No

W-2 wages paid by this business

Includes wages properly allocable to this trade or business for 199A purposes.

Unadjusted basis (UBIA) of qualified property used in this business

Typically the original cost basis of qualified depreciable property still within its 199A period.

This estimator is for general educational purposes only and is not tax or legal advice. Always review your specific situation with a qualified tax professional.

2025 Section 199A / QBI Deduction Estimator

2025 Phase-In Taxable Income Thresholds

Estimated 2025 QBI Deduction