No, it does not matter if they receive a 1099-MISC or 1099-NEC
The easier question to answer is "What business does NOT qualify for the QBI?"
NONE, they all do, however-
There are limits to the Qualified Business Deduction for a Specified Service Trade or Business.
It does not matter where the therapist performs her service, the question would be if it is related to a medical purpose.
If Yes, it would be a SSTB.
The Special Education teacher- doubtful, but again would need to review his connection to any medical purpose.
The QBI is only "possibly limited" if the Taxpayer is considered a SSTB, depending on their income, so it might not even matter.
Link to Specified Service Trade or Business
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