Free 199A Calculator 2026
If you own a business, the 199A deduction can take up to 20% off your business income for tax purposes. In 2026 the rules are permanent, the phase-in range is wider, and there's a new $400 minimum for active owners.
I built this calculator so you can see roughly where you stand. Enter your numbers and you'll get an estimate, a plain-English explanation of what's limiting your deduction, and a few ideas to look at.
I'm Solomon Grosinger, an IRS-licensed Enrolled Agent in Brooklyn since 2017. I help individuals, businesses and trusts with the IRS, New York, New Jersey, Connecticut and Pennsylvania. If your number looks low, book a free consultation to go over your case.
General info, not advice for your specific case.
199A Calculator 2026
Estimate your qualified business income (QBI) deduction for 2026. For one business. Uses the 2026 IRS numbers.
This is a simplified estimate for one business. It does not combine (aggregate) several businesses, carry over losses from earlier years, or include REIT dividends, publicly traded partnership income or cooperative payments. 2026 thresholds: $201,750 ($201,775 married filing separately, $403,500 married filing jointly), with a $75,000 phase-in range ($150,000 joint). Sources: IRC 199A as amended in 2025 and IRS Rev. Proc. 2025-32.
General info, not advice for your specific case.