The dawn of the first filing season with the new Qualified Business Income (QBI) deduction has arrived. Business owners and their tax advisors now seek the payoff from extensive planning during the prior year to maximize this deduction. Amidst planning for the QBI deduction under Section 199A, some important questions lingered. Luckily for everyone, final regulations on the QBI deduction resolve some of these lingering issues. These answers are generally positive and may afford certain taxpayers a deduction where none was anticipated. All pass-through owners can benefit from a familiarity with QBI deduction information coming their way, but first we will explore some important changes made under the final regulations.