Am I Eligible for the Qualified Business Income Deduction?

The Qualified Business Income (QBI) Deduction—also known as the Section 199A deduction—is one of the most powerful tax breaks available to small business owners and self-employed professionals. But eligibility isn’t always straightforward. This Art Deco-inspired visual, “Am I Eligible for the Qualified Business Income Deduction?”, is designed to help individuals cut through the complexity and get clarity on whether they qualify.

The QBI deduction allows eligible taxpayers to deduct up to 20% of their qualified business income from sole proprietorships, S corporations, partnerships, and some LLCs. However, certain thresholds, business types, and wage limitations apply—especially if you're a service-based business like a doctor, lawyer, or consultant.

This guide helps viewers explore:

• What types of income count as “qualified business income”

• Whether your total taxable income is under the IRS phaseout thresholds

• How business structure and W-2 wages factor into your eligibility

• The special rules for “Specified Service Trades or Businesses” (SSTBs)

Visually engaging and structured as a checklist, the image supports client conversations and financial education around business tax planning. It’s ideal for business owners nearing year-end, freelancers, and consultants looking to maximize deductions before filing.

Whether you’re running your first solo venture or managing a growing S corp, this visual resource—and the planning that follows—can help you take full advantage of one of the most generous tax deductions in the current code.