Us Qbi Deduction

Layer-2 content skill for computing the §199A Qualified Business Income deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 under the One Big Beautiful Bill Act (P.L. 119-21, July 4 2025), which made the §199A deduction permanent at 20% — the 23% rate in the House-passed bill was NOT enacted. For tax years beginning after December 31, 2025, OBBBA widens the phase-in ranges to $75,000/$150,000 and adds a $400 minimum deduction for taxpayers with at least $1,000 of QBI from active trades or businesses. Handles the QBI calculation from Schedule C net profit, the deductible SE tax and SE health insurance adjustments, the taxable income thresholds ($197,300 single / $394,600 MFJ for 2025), phase-in ranges for SSTB and W-2/UBIA limitations, the specified service trade or business (SSTB) classification, W-2 wage and UBIA of qualified property limitations, the interaction with retirement contributions, and Forms 8995 (simplified) and 8995-A (detailed).

mkdir -p ~/.claude/skills/us-qbi-deduction
curl -L https://claudskills.com/skills/us-qbi-deduction/SKILL.md \
  -o ~/.claude/skills/us-qbi-deduction/SKILL.md

@misc{us-qbi-deduction-2026,
  author    = {openaccountants},
  title     = {Us Qbi Deduction [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/us-qbi-deduction/}
}