CalculateRealEstateROI

Tax Concepts

Qualified Business Income (QBI)

Net business income from a pass-through entity eligible for the 20% §199A deduction.

Reviewed by Keiron Brown, Founder & Editor, CalculateRealEstateROI · Educational estimates only — not investment, financial, tax, or legal advice

Plain-English explanation

Rental income can qualify; income limits apply.

Examples

  • $80k QBI under threshold = $16k deduction.

Common mistakes

  • Assuming all rental income is QBI without safe-harbor compliance.