What the QBI Deduction Being Permanent Actually Changes

For years, Section 199A planning came with an asterisk. It was set to disappear, so nobody built long-term strategy around it.

That asterisk is gone. The QBI deduction is now permanent, and it comes with a new $400 minimum deduction for owners who barely cleared the old thresholds.

Permanence changes the math on decisions you used to treat as temporary: S-corp versus sole proprietor, how much salary versus distribution, whether to restructure at all.

Those used to be one year bets against a sunset clause. Now they’re ten year commitments that compound, for better or worse.

That’s the moment for accounting to stop being a rearview mirror exercise and start actually shaping the decision in front of you.

Revisit your entity and comp structure now, while the rules are finally standing still.

If you’re ready for a CPA relationship built on transformation instead of transactions, let’s talk.