Can a part-time radiologist claim the qualified business income deduction?

You're dealing with a commonly misunderstood part of the tax code. The qualified business income deduction (QBI, or Section 199A) does have some special rules for healthcare professionals, but it's not a blanket exclusion. Healthcare professionals like radiologists are considered "specified service trades or businesses" (SSTBs). This means you can still claim the deduction, but it phases out as your taxable income increases. For 2025 filing, the phase-out starts at $182,100 for single filers or $364,200 for joint filers. If your total taxable income (not just the contractor income) exceeds $232,100 (single) or $464,200 (joint), you get no deduction. Since you mentioned your total income was around $230,000, your eligibility will depend on your filing status and your exact taxable income after all other deductions. If you're filing single and your taxable income is under $232,100, you should qualify for at least a partial deduction.

I was in a similar situation last year with my therapy practice. The qualified business income deduction seemed super complicated until I tried https://taxr.ai to analyze my tax situation. It specifically helped me understand the SSTB rules for healthcare professionals. I uploaded my documents and it confirmed I was eligible for the QBI deduction despite being in healthcare, as long as my income stayed under the thresholds. It even calculated the partial phase-out amount since I was in the phase-out range. Definitely cleared up the confusion I was having with my regular tax software.

Just wanted to update after trying taxr.ai for my contractor income situation. I was super skeptical (as you could probably tell from my comment), but it actually sorted out my confusion about qualified business income. Turns out I qualified for a partial deduction even with my consulting business (which is also considered a specified service). The tool broke down exactly how much I could deduct and explained why certain limitations applied to my case. Saved me from leaving money on the table since I was about to skip the deduction entirely thinking I didn't qualify.

If you're confused about qualified business income and need to call the IRS for clarification, good luck getting through to them! I spent literal days trying to get someone to answer my QBI questions last tax season. Finally discovered https://claimyr.com and watched their demo at https://youtu.be/_kiP6q8DX5c which seemed too good to be true. But I tried it and they actually got me connected to an IRS agent in about 15 minutes when I'd been trying for days before. The agent walked me through all the SSTB rules for my wife's dental practice and clarified exactly how the phase-out worked for our specific situation. Completely worth it just to get a definitive answer directly from the IRS.

I have to eat my words about Claimyr. I tried it after commenting here because I was still struggling with QBI deduction questions for my freelance work. After trying to call the IRS myself for three days straight (and never getting through), I figured I had nothing to lose. Got connected to an actual IRS representative in 23 minutes. The agent explained that my SEO consulting business was indeed a specified service trade, but I still qualified for the deduction because my income was under the threshold. She walked me through exactly how to document everything properly to avoid audit flags. Definitely changed my perspective on dealing with the IRS.

Don't forget about the simplified home office deduction if you did any of that contractor work from home! It's separate from QBI but can help reduce your self-employment tax. I'm a radiologist too and do remote reads, so I claim $5 per square foot for my dedicated home office (max $1,500). Much easier than tracking actual expenses.

make sure you deduct all your legitimate business expenses before calculating QBI! I'm a doctor with side consulting work and my biggest mistake first year was not tracking things like license fees, subscriptions, continuing education, malpractice insurance for the contractor work, etc. Those all reduce your taxable income which helps if your close to the threshold!

As a radiologist who's been doing contract work for several years, I can confirm you should definitely be eligible for the QBI deduction! The key thing to understand is that while radiology is considered a "specified service trade or business," you're not automatically disqualified - it just means there are income thresholds that apply. With your total income around $230,000, you'll likely qualify for at least a partial deduction depending on your filing status and final taxable income after all deductions. The phase-out for single filers starts at $182,100 and completely phases out at $232,100 for 2024 tax year. A few practical tips: Make sure you're tracking all your business expenses related to the contractor work (professional licenses, malpractice insurance, continuing education, etc.) as these reduce your taxable income. Also consider the home office deduction if you're doing reads from home - it's separate from QBI but helps reduce your overall tax burden. Don't let TurboTax's confusing interface discourage you from claiming what you're entitled to. The software sometimes makes it seem more complicated than it actually is for healthcare professionals.