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A self employed physician, working as a physician, is still a physician. Note that in the final rules for the pass-through it was specifically stated that physicians who do not come face  to face with patients but are practicing medicine are in the excluded group. On the other hand if a physician owns a surgical outpatient facility, the income from the facility would be eligible for the pass through. But any income from activity as a physician would not. Your radiologist is practicing medicine. I would bet that he has medical malpractice insurance. Why would he have it if he is not practicing medicine?

 

 You apply the pass through to his income at his peril. 

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