Resources for Qualified Business Income (QBI) in ProConnect Tax

Future changes for tax year 2026

For tax years beginning after December 31, 2025, the One Big Beautiful Bill act will make changes to the make the QBI deduction permanent and increase the phase-in range. These changes will go into effect in tax year 2026.

The following articles can assist with frequently asked questions regarding QBI:

• Overview of the qualified business income (QBI) deduction
• Calculating the qualified business income deduction, section 199A, in ProConnect Tax
• What is Specified Service Trade or Business (SSTB)
• Understanding qualified business income (QBI) reductions
• Calculating qualified business income (QBI) for rental real estate activities in ProConnect Tax

Want to learn more about QBI Deductions with Multiple Entities?

You can watch our webinar on How to plan for Multiple Business Entity Impacts on the Qualified Business Income Deduction. See here to view the recording.