When you add the word consulting as your job. You do, however, qualify.
Q7.
I have income from a specified service trade or business. How does that affect
my deduction?
A7. The SSTB
limitation does not apply to any taxpayer whose taxable income is below the
$315,000/$157,500 threshold amounts. For taxpayers
whose taxable income is within the phase-in range discussed in Q&A #6, the
taxpayer’s share of QBI, W-2 wages and UBIA of qualified property related to
the SSTB may be limited. If the taxpayer’s taxable income exceeds the phase-in
range, no deduction is allowed with respect to any SSTB. The threshold amounts
and phase-in range are for tax year 2018 and will be adjusted for inflation in
subsequent years.
https://www.irs.gov/newsroom/tax-cuts-and-jobs-act-provision-11011-section-199a-qualified-business-i...>
