REG 1.199A-5(d)(3)
(i)Presumption. Solely for purposes of section 199A(d)(1)(B) and paragraph (d)(1) of this section, an individual that was properly treated as an employee for Federal employment tax purposes by the person to which he or she provided services and who is subsequently treated as other than an employee by such person with regard to the provision of substantially the same services directly or indirectly to the person (or a related person), is presumed, for three years after ceasing to be treated as an employee for Federal employment tax purposes,
you state that the services you now provide are substantially different than what you did as an employee., therefore, you should qualify for the QBI. Various rules could limit the deduction. Form 8995 is used to compute the deduction. Getting a W-2 and 1099-NEC from the same employer in the same year may increase your audit risk but by how much no one can tell you.
(ii) Rebuttal of presumption. Upon notice from the IRS, an individual rebuts the presumption of this section by providing records, such as contracts or partnership agreements, that provide sufficient evidence to corroborate the individual's status as a non-employee.
