AdvancedSlide lesson22 min
QBI (§199A) for Schedule C
20% deduction, SSTB rules, W-2 wage and UBIA limits, and the new $400 minimum floor for active QBI ≥ $1,000.
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)
20% deduction, SSTB rules, W-2 wage and UBIA limits, and the new $400 minimum floor for active QBI ≥ $1,000.
Last reviewed: July 2026 · Tax year 2026 (post-OBBBA)