Part of the definition of a qualified trade or business is " the activity must be carried on with regularity and continuity".
I came out of retirement for a temporary management position, contracted for July 2019 - Jan 2020. I received my 2019 1099-MISC reporting the non-employee compensation. Given that the definition of a qualified trade or business includes the phrase "with regularity and continuity", and I have no plans to actively pursue another contract (but neither will I rule it out), is my 2019 self-employment a qualified business making me eligible for the QBI deduction?
