For the Qualified Business Income deductions (QBI) you may need to factor in things outside of business income, such as the self-employment tax deduction, IRA contributions, self-employed health insurance deduction and QBI loss carryover from the previous year, as all of these are deducted from your business income to determine your QBI.
All of these are specific to each taxpayer on a joint return. So, when you change ownership of the business you can also change the affect these things have on the QBI deduction.
For instance, if you were over the income limit for social security tax and you added self-employment income for yourself, your self-employment tax deduction may be different then it was for your spouse, and that would affect your QBI, as you must deduct the self-employment tax deduction from business income to determine the QBI.
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