Thanks, this is useful info; I had figured it out using IRS help prior to filing deadline. As I understand it, a qualified business is the rule, with exceptions less common. They ought to put a link to the definition on the form. Step by step is a problem (past years) because at least sometimes you can't get to forms from the interview. They are no longer accessible, so you can't use interview as a help. This is a problem with TTax.
