Line
32
Step
7
Step Subject
Federal Tax Addition and Deduction
Instruction Year
2021
Enter 50% (.50) of the qualified business income (QBI) deduction claimed on your 2021 federal form 8995, line 15, or your 2021 federal form 8995-A, line 37, whichever is applicable.
Married Separate Filers:
Divide your QBI deduction based on ownership of the qualifying business or businesses that created the deduction.