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IRC Section 199A Minimum QBI Deduction

$400 minimum

Can You Write Off IRC Section 199A Minimum QBI Deduction?

Short answer: IRC Section 199A Minimum QBI Deduction — OBBBA 2026 New Deductions

New minimum $400 QBI deduction for active business owners (2026+).

Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.