Section 199A covers the Qualified Business Income (QBI) deduction, a complex provision introduced by the Tax Cuts and Jobs Act of 2017. This deduction allows eligible pass-through entities (such as sole proprietorships, partnerships, and S-corporations) and their owners to deduct up to 20% of their qualified business income. Key components that frequently lead to errors when manually entered include QBI, W-2 wages paid by the qualified trade or business, and the unadjusted basis immediately after acquisition (UBIA) of qualified property. These calculations are often detail-heavy and subject to specific limitations and phase-outs based on taxable income and the type of trade or business. Abacus addresses these challenges by employing advanced optical character recognition (OCR) and artificial intelligence (AI) to accurately extract all necessary data points from Section 199A PDFs. This extracted data is then normalized and validated within structured Excel workbooks to ensure cross-schedule consistency, minimizing the risk of misstatements. The output is formatted for seamless and clean import directly into leading tax preparation software, including CCH Axcess Tax and GoSystem Tax RS, significantly streamlining the tax compliance process for accounting firms and tax professionals.