Don’t Calculate Your 2026 Section 199A Deduction by Hand

The Section 199A deduction is now permanent—but that doesn’t mean calculating it got any easier.

Here are three reasons to take a closer look:

The updated 2026 Section 199A Calculator does the heavy lifting, especially when your taxable income falls in the phase-in range or above the thresholds where wages and property become critical.
The new law expanded the phase-in ranges and introduced a $400 minimum deduction for many eligible businesses. Those changes could create planning opportunities you didn’t have before.
Tax Tip: If your income exceeds the Section 199A threshold, don’t assume your deduction is fixed. Strategic decisions—such as W-2 wages, entity structure, or retirement planning—can significantly affect your deduction year after year.