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Deductions & credits
"Qualified" in what sense? Certainly she would have a schedule C business for most of her income but will also enter the W-2 for that client. (The W-2 client is not added to the schedule C.)
This revenue procedure appears to say that wages that are not allocable to the qualified business are not
"wages" subject to the QBI limitation.
https://www.irs.gov/pub/irs-drop/n-18-64.pdf
That seems to mean that, since this person has a qualified business and a W-2 job that are completely separate, the W-2 job does not limit the QBI, even though they are in the same general line of work.
However, I am not an attorney or accountant.
March 8, 2021
9:22 AM