IntuitJim
Employee
Employee

Yes, making an IRA contribution will not reduce QBI but a SEP contribution will. So in your situation, the IRA contribution may yield a higher QBI deduction.  The final regs reduced QBI by 1/2 Self-employment tax, Self-employed health insurance and Self-employed retirement contributions. More here 

https://accountants-community.intuit.com/articles/1798095&src=51247 

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