Just because it is an SSTB, that doesn't mean it can have QBI.
A5. A qualified
trade or business is any trade or business, with two exceptions:
- Specified service trade or business
(SSTB), which includes a trade or business involving the performance of
services in the fields of
health, law, accounting, actuarial science, performing arts, consulting,
athletics, financial services, investing and investment management,
trading, dealing in certain assets or any trade or business where the
principal asset is the reputation or skill of one or more of its
employees. This exception only applies if a
taxpayer’s taxable income exceeds $315,000 for a married couple filing a
joint return, or $157,500 for all other taxpayers
- Performing
services as an employee
