New Hampshire · NH
New Hampshire QBI Deduction Calculator (2026)
Section 199A federal 20% deduction with New Hampshire state-conformity context. Handles SSTB phase-out for health, law, accounting, consulting, financial services.
The federal Qualified Business Income (QBI) deduction under Section 199A lets pass-through LLC owners deduct up to 20% of qualified business income on the federal return. New Hampshire conforms to federal AGI, so the federal QBI deduction flows through to reduce New Hampshire taxable income. New Hampshire has no personal income tax, so state conformity is moot. The calculator below estimates your federal QBI deduction including SSTB phase-out for service-trade owners (health, law, accounting, consulting).
See the New Hampshire LLC tax calculator for end-to-end tax modeling, or read the LLC taxation guide.
QBI Deduction Calculator (Section 199A, 2026)
The Qualified Business Income (QBI) deduction lets pass-through owners deduct up to 20% of QBI from taxable income. It phases out above income thresholds and is restricted for "specified service trades or businesses" (SSTB).
Your numbers
- QBI$80,000
- Total taxable income (before QBI)$100,000
- Full-deduction threshold$197,300
- Full phase-out at$247,300
How it works
- • Below threshold ($197,300): 20% of QBI, no questions.
- • In phase-out band: QBI for SSTBs phases down linearly.
- • Above phase-out: SSTBs get $0; non-SSTBs may still qualify subject to W-2 / UBIA limits.
What is an SSTB?
A Specified Service Trade or Business under IRC §199A(d)(2) includes: health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, and any trade/business where the principal asset is the reputation or skill of one or more owners or employees. Engineering and architecture are notably excluded.