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Qualified Business Income Deduction Ending in 2025

Audio version available here (1 min. 45 sec.)


As a business owner aiming to save money, an area you should be invested in is your tax obligation. Taxes are often one of the largest expenses in your business; that is inevitable. But working hard to make your business successful just to give that money away to the IRS doesn’t feel right. That is why you need to focus on tax planning to maximize your deductions. One particular deduction you should take advantage of before it is gone forever is the Qualified Business Income deduction.


What do we mean when we say the deduction will be gone forever? The qualified business income (QBI) deduction was implemented as a flagship provision of the Tax Cuts and Jobs Act of 2017. A stipulation of many provisions enacted from the TCJA was a limited time frame, so many benefits like the QBI deduction, higher standard deductions, lower tax rates for individuals, increased child tax credit, and more will expire in 2025. And until we know the makeup of Congress and the President following the November election, it’s likely the TCJA will not be extended.


So how can you take full advantage of the QBI deduction before it’s no longer usable? First, you need to understand that the deduction is up to 20% of “QBI earned from a sole proprietorship or a single-member LLC that’s treated as a sole proprietorship for federal income tax purposes, plus QBI from a pass-through business entity, meaning a partnership, a multi-member LLC that’s treated as a partnership for federal income tax purposes, or an S corporation”.


Some strategies experts recommend to maximize this deduction include aggregating businesses to claim a larger QBI deduction, forgoing depreciation deductions or retirement contribution deductions that lower your QBI, or if you are married, opting for the married filing separately status on your tax return.


All these strategies come with pros and cons, so it is vital you review them with your CPA or tax professional before you decide to implement them. For the right guidance, XQ CPA’s Certified Tax Coaches would be happy to help. Save thousands of dollars on your tax return by reaching out to us at the number or link below.


Phone: 832-295-3353


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Want to pay less taxes? Read XQ CPA's official tax planning guidebook! How to Grow Your Wealth Through Tax Planning.

Top-down view of business owner holding cash at desk

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