dmertz
Level 15

Business & farm

Form 1040 line 9 will always be less than 20% of Schedule C line 31 because line 31 must be reduced at least by the deductible portion of SE taxes.  It will also be reduced by the amount of any SE health insurance deduction and SE retirement deduction.  As TurboTax DawnC indicated, your QBI is also be limited to no more than taxable income less capital gains.