Self Employed Professional Poker Player - Qualified Business Income question

Yes,

as long as you are NOT a specified service trades or businesses (SSTBs) you would be allowed to take the Qualified Business Income Deduction. 

According to the IRS:

“An SSTB is a trade or business involving the performance of services in the fields of health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, investing and investment management, trading or dealing in certain assets, or any trade or business where the principal asset is the reputation or skill of one or more of its employees or owners. The principal asset of a trade or business is the reputation or skill of its employees or owners if the trade or business consists of the receipt of income from endorsing products or services, the use of an individual's image, likeness, voice, or other symbols associated with the individual's identity, or appearances at events or on radio, television, or other media formats.”

I do not see a Professional Poker Player falling under any of those restrictions. 

If you retire as a famous Poker Player and endorse products for a living, that would be a different story. 

As a player, you're good. 

QBI INFO