Virginia · VA
Virginia QBI Deduction Calculator (2026)
Section 199A federal 20% deduction with Virginia 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. Virginia conforms to federal AGI, so the federal QBI deduction flows through to reduce Virginia taxable income. That means a high-income Virginia LLC owner gets the QBI deduction at both federal and state levels. The calculator below estimates your federal QBI deduction including SSTB phase-out for service-trade owners (health, law, accounting, consulting).
See the Virginia 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.