QBI Deduction

The QBI Deduction for Freelancers: What Changed in 2026

The QBI Deduction for Freelancers: What Changed in 2026

The Qualified Business Income deduction – QBI, or Section 199A – is one of the most valuable tax breaks available to freelancers, and also one of the least understood. Most 1099 workers have heard the term without knowing whether it applies to them or how much it’s actually worth. Here’s what QBI is, what changed for 2026, and what it looks like on real numbers.

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