This calculator will calculate your applicable Qualified Business Income Deduction, also known as the Pass-Through Business Income Deduction. The deduction is calculated pursuant to the provisions of Section 199A of the Internal Revenue Code as enacted by the Tax Cuts & Jobs Act of 2017. The calculator is provided only as a tool in assisting you in reaching your own professional conclusions about the application of the Section 199A deduction. We make no representations or warranties as to how the IRS interprets this new law. Section 199A is complicated, and, in some cases, ambiguous. You should always consult your CPA or Tax Preparer.