Question: when does qbi phase out?
Answer: QBI deductions based on income begin to be phased out when an SSTB owner's taxable income (calculated before any QBI deduction) exceeds $157,500, or $315,000 for a married joint-filer. Phaseout is complete when the owner's taxable income exceeds $207,500, or $415,000 for a married joint-filer.