Course 4.6 · 50 minutes
The Qualified Business Income Deduction: The Twenty Percent Deduction Made Simple
Calculate your qualified business income deduction, understand the income limits and the service business rules, and structure to keep it.
- Who it is for
- Every pass-through owner and every landlord with a profit.
- Runtime
- 50 minutes
Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.
Instant download after payment. Nothing is withheld for a later purchase.
What you receive
- Qualified Business Income Calculator handling service businesses and the wage and property limits (Excel)
- Specified Service Business determination checklist
- Rental Safe Harbor 250-hour log and annual statement template
- Aggregation election statement template
- Threshold Management worksheet
- The narrated lesson. 50 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.
What the course covers
- 01What the deduction is and what the One Big Beautiful Bill did to it5 min
- 02The income thresholds and the wider phase-in range5 min
- 03What counts as qualified business income and what does not5 min
- 04Specified service businesses: the list, the reputation-or-skill rule, and the de minimis rule7 min
- 05The wage and property limits above the threshold7 min
- 06Rentals: the 250-hour safe harbor and the trade-or-business question5 min
- 07Worked example: three taxpayers, below, inside, and above the range, with a service business9 min
- 08Tricks of the trade: managing taxable income, using wages to pass the test, and aggregation4 min
- 09Mistakes and traps: the salary that kills the deduction, the service cliff, and the rental with no records3 min
How it fits: Requires 4.3. Pairs with 5.3, 1.1, and 7.1.
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 4: Business Planning
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.