The question regarding actively participating refers to the person who received the 1099-NEC.
She was an employee of the business and does not qualify for QBI.
If you were previously an employee of a business and continue to provide substantially the same services to that business after you are no longer treated as an employee, there is a presumption that you are providing services as an employee for purposes of section 199A for the 3-year period after ceasing to be an employee.
Employee and QBI
