Which of the following does not limit QBI components of the QBI deduction?

The correct answer indicates that being reported on Schedule C does not limit the Qualified Business Income (QBI) components of the QBI deduction. The QBI deduction is primarily focused on the income generated from qualified trades or businesses, and the way that income is reported—whether on Schedule C for sole proprietors, on an S-corporation return, or elsewhere—does not inherently restrict or limit what can be classified under QBI.

In contrast, other factors such as income type, business activity, and tax filing status can impose limitations on the QBI deduction. For instance, the type of income can affect eligibility; only certain types of income qualify for the QBI deduction, such as income from a qualified trade or business, while investment income does not. Business activities can also have a bearing on the deduction, as specific limitations apply to certain professions or industries. Lastly, tax filing status can influence the calculation and limits of the deduction, as thresholds are established based on filing status that determine whether the deduction is fully available, partially available, or phased out.

Thus, being included on Schedule C is not a limiting factor; rather, it is one of the ways to report the income that might qualify for the deduction.