Per IRS Instructions for Form 1040, page 6:
Qualified business income deduction. The simplified worksheet for computing your qualified business income deduction is now Form 8995, Qualified Business Income Deduction Simplified Computation. Please see Form 8995 and its instructions to figure your qualified business income deduction.
For more information, see the instructions for line 9 and Pub. 535.
To complete the Qualified business income (QBI) section for self-employed or sole proprietor income in TaxAct: