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What is the Qualified Business Income (QBI) Deduction?
Tax Glossary

What is the Qualified Business Income (QBI) Deduction?

October 28, 2025
11 Min Read
By CPA Pilot

The Qualified Business Income (QBI) deduction under Section 199A allows eligible pass‑through owners—sole proprietors, partners in partnerships, S corporation shareholders,...
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  • Bonus Depreciation – Rules, Elections & State Conformity [2025 Guide]
  • What is the Qualified Business Income (QBI) Deduction?
  • Pass-Through Entity – Types, Tax Rules & Section 199A Explained
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