QBI eligibility

[Pj551]

My son is a full-time graduate student going for a degree. He receives a stipend for his research work with a corresponding W2 for tuition, and he received a W-2 for his research work and degree. He also did engineering software services part-time for another company.

Is his part-time income considered a qualified business income, and is he eligible to take a QBI deduction?

[Mike9241]

not if he was paid as an employee  - ie got a W-2. if he got a 1099-NEC, reportable on Schedule C or the amount paid was under the 1099 reporting threshold (still reportable on Schedule C)  that would be eligible but be subject to SSTB rules