DavidD66
Expert Alumni

Business & farm

Your baseball camp/clinic would be a qualified trade or business, as it is not a "specified" service trade or business.  And even if you indicate that it is an SSTB, you would still qualify for the 20% deduction if your AGI is $157,500 or less if filing single, or $315,000 if Married Filing Joint.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"