There are two income thresholds for claiming QBI in tax year 2019:

• $160,725 for single taxpayers, heads of household, qualifying widows and widowers, or trusts and estates
• $321,400 for married couples filing jointly

Return to Taxing Subjects frequently asked questions.

Related FAQs:

• What is the Qualified Business Income Deduction?
• What types of business income qualify for the QBI deduction?
• How is QBI determined?
• What is a specified service trade or business?
• What is the taxable income QBI threshold for 2020?
• What is the taxable income QBI threshold for 2018?
• What is the QBI rental real estate safe harbor rule?