QBI听起来可能像一个电视智力竞赛节目的名字. But it’s actually the acronym for “qualified business income,” which can trigger a tax deduction for some small business owners or self-employed individuals. The QBI deduction was authorized by the Tax Cuts and 工作 Act (TCJA), and it took effect in 2018.
它是如何工作的
The deduction is still available to owners of pass-through entities – such as S corporations, partnerships and limited liability companies – as well as self-employed individuals. But it is scheduled to expire after 2025 unless Congress acts to extend it.
最高扣除额为QBI的20%. 一般, QBI指的是你的净利润, 不包括资本收益和损失, 股息及利息收入, employee compensation and guaranteed payments to partners. The deduction can be claimed whether or not you itemize.
Notably, the QBI deduction is subject to a phaseout based on your income. If your total taxable income is below the lowest threshold, 你可能有资格获得20%的全额扣减, 虽然也有其他限制:
- For 2023, the thresholds are $182,100 for single filers and $364,200 for joint filers.
- For 2024, the thresholds are $191,950 for single filers and $383,900 for joint filers.
But things get tricky if your income exceeds the applicable threshold. In that case, your ability to claim the QBI deduction depends on the nature of your business.
具体地说, the rules are different for regular business owners of pass-through entities, sole proprietors and those who are in “specified service trades or businesses” (SSTBs). This covers most businesspeople who provide personal services to the public, 比如医生, 律师, 财务规划师和会计师. (工程师和建筑师除外.) Professionals in this group forfeit the QBI deduction entirely if income exceeds another set of limits:
- For 2023, these upper limits are $232,100 for single filers and $464,200 for joint filers.
- For 2024, these upper limits are $241,950 for single filers and $483,900 for joint filers.
If your income falls between the thresholds stated above, 你的QBI扣除额可能会减少, 不管你是不是在SSTB. 适用于sstb的纳税人, the deduction is phased out until it disappears at the upper income threshold. 其他纳税人, the deduction is limited to the lesser of 20% of QBI or the greater of 1) 50% of the wages paid to employees on W-2s, 或者2)25%的工资加2.5% of the unadjusted basis of the qualified property owned by the business.
限时可用
The QBI deduction provides a valuable tax break for small business owners, 所以如果过期了, 他们的税收可能会增加. It’s unclear at this time what the chance is of the deduction being extended.
