The IRS defines a Specified Service Trade or Business as follows:
Specified service trade or business (SSTB) includes 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, 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.
This definition will help you answer the question. If your business meets the definition above, then answer Yes. Otherwise, answer No.
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