Does this 2026 Section 199A calculator make the Section 199A calculation easy?

Yes, definitely.

And this is most certainly true when your taxable income is above the applicable threshold, whether in the phase-

in/phase-out zones or above them. In this situation, you don’t want to make the calculations by hand.

The calculator saves time and helps you focus.

As you likely know by now, the Tax Cuts and Jobs Act created a 20 percent qualified business income (QBI) tax

deduction under tax code Section 199A—and the One Big Beautiful Bill Act (OBBBA) made that deduction

permanent beginning in 2026.1

One question for you: Will you reap benefits from this deduction?

And a second question: If qualifying for the 20 percent tax deduction looks unlikely, what can you do to create

some hope for the deduction?

This article and the calculator are here to help.

What’s New for 2026

Three OBBBA changes reshape your 199A planning starting in 2026:2

The deduction is now permanent. Section 199A no longer sunsets after 2025, so the 20 percent

deduction is a lasting part of your tax planning.