An individual in a “specified services” business, such as accounting, with taxable income over the threshold amounts ($207,500, or $415,000 if married filing jointly), will not lose any of the QBI deduction on that income if:

a. Taxable income exceeds the thresholds due to the income of a spouse.

b. Taxable income did not exceed the thresholds in the prior three years.

c. Taxable income exceeds the thresholds because of net capital gain income.

d. The taxpayer is a sole proprietor.

e. None of the above will prevent the loss of some or all of the deduction.