QBI deduction for service businesses (SSTB)
Up to 20% of profit
Can You Write Off QBI Deduction for Service Businesses?
Short answer: Lawyers, doctors, consultants, accountants, and other specified service businesses lose the 20% QBI deduction as taxable income rises past roughly $200,000 single / $400,000 joint.
From 2026 the phase-out range widens to $75,000 ($150,000 joint), and the deduction is permanent.
Records to keep: Keep the receipt, proof of payment, and a note or log showing business use; for mixed-use items, track the business percentage.
QBI deduction for service businesses (SSTB)
Up to 20% of profit
General Business
Lawyers, doctors, consultants, accountants, and other specified service businesses lose the 20% QBI deduction as taxable income rises past roughly $200,000 single / $400,000 joint.
Business justification
Lawyers, doctors, consultants, accountants, and other specified service businesses lose the 20% QBI deduction as taxable income rises past roughly $200,000 single / $400,000 joint. From 2026 the phase-out range widens to $75,000 ($150,000 joint), and the deduction is permanent.
Category
- Business Equipment & Products