If I’m a freelancer, can I claim the new 20% deduction for pass-through income?

In short, yes.  It applies not only to individual owners of pass-through entities such as partnerships and LLCs, but also to self-employed individuals who file Schedule C with their returns.

An important limitation applies to high earners in certain service fields. They include health, law, accounting, consulting, financial and brokerage services, performing arts, athletics, actuarial science, investing or trading in securities, or any business where the principal asset is the reputation or skill of its employees. If you’re in one of the affected fields and your total taxable income exceeds $315,000 for joint returns and $157,500 for all others, the 20% deduction begins to phase out.  It’s zero once your taxable income exceeds $415,000 for couples…$207,500 for others.

*Kiplinger Tax Letter