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At the end of this pub you will see business codes. Don’t worry if nothing matches exactly what he did. Pick the closest description. 

 

https://www.irs.gov/pub/irs-prior/i1040sc--2018.pdf

 


Very few businesses do not qualify for QBI so I think it’s safe to say his qualifies  

 

He materially participates and is on a cash basis. 

Yes, employer EIN is the same. 

There are no other gross receipts so add nothing to the 1099-misc income.