To calculate the qualified business income (QBi) deduction, you must complete your personal tax return and calculate the net income from your business. Some non-qualified types of income, including capital gains, dividends, and non-business interest income, must be subtracted from net income. If your total taxable income for the year is less than a specific amount for your filing type, you can use IRS Form 8995 to calculate the QBI deduction. For 2020, if your taxable income before the QBI deduction is more than $163,300 (single, married filing separately, head of household, or qualifying widow(er); or $328,600 (married filing jointly), you must use IRS Form 8995-A. The QBI calculation ultimately goes from the 8995 or 8995-A form onto your tax return. You can use the QBI Flow Chart on page 5 of the Instructions for Form 8995 to see how the order of calculations works.