When figuring the amount of income eligible for the QBID you need to also take into account other Self Employment related deductions that you are taking on your Federal return.
The amount of Qualified Business Income on your 8995 is your Profit minus:
- 1/2 SE tax deduction
- Guaranteed payments
- Your deduction for SE Health Insurance
- Section 199A income
- Your SE deduction for contributions to SEP, Simple, or Qualified Retirement Plan.
This information can be found in "Determining your Qualified Business Income" in the 8995 Instructions.