QBI deduction threshold headroom, 2025
This works out one number from the QBI Deduction Threshold figures published for 2025. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2025-01-01Source: Rev. Proc. 2024-40 (IRS)Verified 2026-08-29
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
Your filing status, from the 2 this year publishes: Threshold, single filers ($197,300), Threshold, joint filers ($394,600). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Your taxable income | Threshold, single filers | Threshold, joint filers |
|---|---|---|
| 0 | $197,300 | $394,600 |
| 200,000 | $0 | $194,600 |
| 400,000 | $0 | $0 |
| 600,000 | $0 | $0 |
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Rev. Proc. 2024-40 (IRS)
- Threshold, joint filers
Filing Status Threshold amount Phase-in range amount Married Individuals Filing Joint Returns $394,600 $494,600
- Threshold, single filers
Filing Status Threshold amount Phase-in range amount Married Individuals Filing Joint Returns $394,600 $494,600 Married Individuals Filing Separate Returns $197,300 $247,300 All Other Returns $197,300 $247,300
Every 2025 QBI Deduction Threshold figure · QBI Deduction Threshold in every year · Every calculator on this site