Will The Deductibility Of My Retirement Plan Contributions Be Impacted By The QBI Rules?

The QBI (Qualified Business Income) deduction rules are complicated. One of the newest planning issues to consider deals with a possible QBI deduction-reduction effect on retirement plan contributions, which could impact how small business owners save for retirement.

To help make this analysis easier, we have created the “Will The Deductibility Of My Retirement Plan Contributions Be Impacted By The QBI Rules?” flowchart.

This flowchart considers the following: Key QBI deduction eligibility guidelines

  • QBI deduction income thresholds

  • Positive impact of lower AGI

  • Roth 401(k) vs. pre-tax 401(k) decision points

  • Mega Backdoor Roth IRA considerations

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