Per IRS Instructions for Form 1040 and 1040-SR, on page 31:
Qualified Business Income Deduction (Section 199A Deduction)
To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.
Use Form 8995 if:
If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.
To complete the Qualified business income (QBI) section for self-employed or sole proprietor income in TaxAct:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.