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posted Jun 1, 2019 12:33:29 AM

Can qualified business income be the net income on schedule C of a qualified business without reduction by the deduction for 50% of the self-employment tax?

The program has reduced my qualified business income from Schedule C by the page 1 deduction for 50% of self employment tax. This does not seem to be required in the IRS instructions for the QBI 20% deduction.

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1 Best answer
Intuit Alumni
Jun 1, 2019 12:33:31 AM

Yes, it is done this way.

 The 20% QBI deduction calculation compares the difference between 20% of the QBI (your Schedule C net income, minus any other deductions attributable to your Schedule C income, which encompasses deductions such as the solo 401K deduction, Self-Employed Health Insurance Deduction attributable to the business, and 1/2 of SE tax being deducted on your return) and 20% of your Adjusted Gross Income (AGI)  (which encompasses other deductions and income amounts)  Whichever amount is lower is the QBI deduction.  

 Final Regulations on Section 199A deduction (PDF) 


1 Replies
Intuit Alumni
Jun 1, 2019 12:33:31 AM

Yes, it is done this way.

 The 20% QBI deduction calculation compares the difference between 20% of the QBI (your Schedule C net income, minus any other deductions attributable to your Schedule C income, which encompasses deductions such as the solo 401K deduction, Self-Employed Health Insurance Deduction attributable to the business, and 1/2 of SE tax being deducted on your return) and 20% of your Adjusted Gross Income (AGI)  (which encompasses other deductions and income amounts)  Whichever amount is lower is the QBI deduction.  

 Final Regulations on Section 199A deduction (PDF)