If you are Married Filing Separately, then perhaps you have to adjust this deduction to your share. See below for more information.
Federal Tax Addition and Deduction
Instruction Year
2021
Line 32
Enter 50% (.50) of the qualified business income (QBI) deduction claimed on your 2021 federal form 8995, line 15, or your 2021 federal form 8995-A, line 37, whichever is applicable.
Married Separate Filers:
Divide your QBI deduction based on ownership of the qualifying business or businesses that created the deduction.
https://tax.iowa.gov/expanded-instructions/qualified-business-income-deduction-2021
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