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A which contains the rules for QBI

 

we can't see the K-1s but if SSTB is checked on 20Z it should be presumed that the activities of the partnership are SSTB

 

from IRC code section  199A

(2)Carryover of losses
If the net amount of qualified income, gain, deduction, and loss with respect to qualified trades or businesses of the taxpayer for any taxable year is less than zero, such amount shall be treated as a loss from a qualified trade or business in the succeeding taxable year.

(2)Specified service trade or business
The term “specified service trade or business” means any trade or business—
(A)which is described in section 1202(e)(3)(A) (applied without regard to the words “engineering, architecture,”) or which would be so described if the term “employees or owners” were substituted for “employees” therein, or

IRC 1202(e)(3)(A) so if you know what the partnership does you can determine if it is a SSTB

(3)Qualified trade or business
For purposes of this subsection, the term “qualified trade or business” means any trade or business other than—
(A)any trade or business involving the performance of services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any trade or business where the principal asset of such trade or business is the reputation or skill of 1 or more of its employees,

 

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