Per IRS Instructions for Form 1040 and 1040-SR, page 32:
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 the TaxAct program:
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