At higher income levels, the limitation kicks in for both SSTB and non-SSTBs. However, with SSTBs there is a further reduction to the amount of the deduction. You are correct that if your business was a non-SSTB, your deduction would be larger as it would not be subject to the further reduction. Some of the 6 digit codes will automatically be treated as a SSTB, but TurboTax will ask that question (and a few others) to determine whether or not to trigger the SSTB treatment.
Please see this FAQ which provides more details on what activities are considered a specified service, trade, or business (SSTB). Because the official definition of an SSTB can be vague and open to interpretation, expanded definitions and examples can be viewed by clicking on any of the SSTB field links in the FAQ.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
