QODBC can allow SQL Server to Access QuickBooks Data Remotely.

"FileServer": having QuickBooks File
"Server": having QuickBooks Application
"Client": having SQL Server.

Below are the Steps

Install QODBC on "Server" & "Client."  Not required on "FileServer."

"Server": Start QuickBooks, log in to your company file as "Admin," and switch to "Single User Mode."

Configure QRemote Related DSN on "Client" Machine to Point to "Server" QRemoteServer. 
Refer:http://support.flexquarters.com/esupport/index.php?/Default/Knowledgebase/Article/View/2483/

Configure SQL Server (Linked Server). 

Refer: http://support.flexquarters.com/esupport/index.php?/Default/Knowledgebase/Article/View/2458/52/how-to-create-link-server-with-ms-sql-200520082012-64-bit-using-qodbcqremote

( Skip the QRemote DSN Setup as you have already configured it before starting the SQL Linked Server Steps).

For 32-bit SQL Server use, "QRemote Data 32-bit."
For 64-bit SQL Server use, "QRemote Data 64-bit."

Please note: From QODBC 13.0.0.292 and upwards, QRemote related DSN Name is changed to

For 32-bit SQL Server use, "QuickBooks Data QRemote."
For 64-bit SQL Server use, "QuickBooks Data 64-bit QRemote."

If you get an error, please search our FAQ Knowledge-base or post a support ticket to resolve the issue.

Also, Refer

Accessing QuickBooks Data Remotely using QODBC & QRemote. (Video)

Keywords: qodbc installed on QuickBooks server