No. The QBI is deducted in the year you received the self-employment income. When you moved it into a retirement plan, even though it was from self-employment, it became retirement income and is no longer self-employment income. Since it is now retirement income and was not earned in 2022, you cannot take the QBI deduction for that income. Also, you technically received a tax break in the year you made the contribution, so you cannot double dip and get a second tax break on the same income.
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