The QBI deduction is calculated by TurboTax, therefore there is nothing the taxpayer needs to do to calculate the deduction.
The deduction is on qualified business income and is not dependent upon whether one is a passive or active participant, it is only based upon the type of income. The deduction allows eligible taxpayers to deduct up to 20 percent
of their qualified business income (QBI), plus 20 percent of qualified
real estate investment trust (REIT) dividends and qualified publicly
traded partnership (PTP) income.
Below is the definition per the IRS of the Qualified Business Income for the calculation:
Your qualified business income includes
items of income, gain, deduction, and
loss from your trades or businesses that
are effectively connected with the conduct of a trade or business within the
Unites States. This includes income
from partnerships (other than PTPs), S
corporations, sole proprietorships, and
certain trusts that are included or allowed in determining your taxable income for the year. It also includes other
deductions attributable to the trade or
business including, but not limited to,
deductible tax on self-employment income, self-employed health insurance,
and contributions to qualified retirement
plans. https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
If your K-1 form includes amounts for QBI (Section 199A) amounts, then TurboTax will calculate the deduction. There are other pieces to the deduction, as well, plus the formula is a little different in each taxable income threshold level. See more information below:
https://ttlc.intuit.com/replies/7019998
