There are two income thresholds for claiming QBI in tax year 2018:
- $157,500 for single taxpayers, heads of household, qualifying widows and widowers, or trusts and estates
- $315,000 for married couples filing jointly
Return to Taxing Subjects frequently asked questions.
Related FAQs:
- What is the Qualified Business Income Deduction?
- What types of business income qualify for the QBI deduction?
- How is QBI determined?
- What is a specified service trade or business?
- What is the taxable income QBI threshold for 2020?
- What is the taxable income QBI threshold for 2019?
- What is the QBI rental real estate safe harbor rule?
