The qualified business income deduction is calculated at the partner level. The partnership reports information the partner needs to calculate the deduction, such as W-2 wages and the unadjusted basis of the partnership's depreciable property.

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The qualified business income deduction, also known as the Section 199A deduction, is indeed calculated at the partner or individual level, not at the entity level. Partnerships pass through information necessary for partners to calculate their deduction, including W-2 wages paid by the partnership and the partnership's unadjusted basis immediately after acquisition of qualified property.

The Qualified Business Income Deduction Is Calculated at the Partner