"Outlines Section 199A Qualified Business Income deduction maximization strategies for small business owners."
QBI Deduction
Qualified Business Income deduction allowing self-employed individuals and pass-through entities to deduct up to 20% of their business income.
Where This Idea Comes From
Rides alongside the S-Corp election as the next lever in the stack — once reasonable compensation is set, the remaining pass-through income can qualify for the Section 199A deduction. Treated in the corpus as a downstream consequence of getting Layer 1 (entity structure) right, not a stand-alone trick to chase on its own.