![Enrolled Agent Exam [Part 1] 39, Qualified Business Income (QBI) Deduction](https://artwork.captivate.fm/66dc02ed-369e-49e5-89a7-db7df9f63a25/20260115-1339-Image-Generation-simple-compose-01kf1sj7hsfcqbept.png)
Enrolled Agent Exam [Part 1] 39, Qualified Business Income (QBI) Deduction
Finance Exam Prep · Ran Chen, EA, CFP®
February 23, 20264m 9s
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Show Notes
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
• How to calculate the basic Qualified Business Income (QBI) deduction.
• The critical 'lesser of' limitation that determines the final deduction amount.
• Why taxable income before the QBI deduction is a key figure in the calculation.
• The specific role of net capital gains in reducing the taxable income limitation.
• A common exam trap where test-takers forget to apply the taxable income limitation.
For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep