Some planning is possible to increase the $199$A deduction, including:

a$.$ Self$-$employed taxpayers could consider forming a C corporation.

b$.$ Self$-$employed taxpayers could consider becoming employees.

c$.$ For a married couple who does not live in a community property state and has "specified services" business income above the threshold, consider filing separate tax returns.

d$.$ For taxpayers with taxable income below the thresholds, consider increasing contractor payments.

e$.$ For a married couple living in a community property state, consider filing as head of household.