Qualified business income deduction threshold, tax year 2026

For taxable years beginning in 2026, the Section 199A qualified business income (QBI) deduction threshold amounts under 26 U.S.C. 199A(e)(2) are: $403,500 for married individuals filing jointly; $201,775 for married individuals filing separately; and $201,750 for all other returns (single and head of household). The phase-in range ends at $553,500 (joint) and $276,750 (others). Authority: 26 U.S.C. 199A(e)(2); IRS Rev. Proc. 2025-32 section 4.26.