CDTH
Level 2

QTB vs SSTB

Hi,

 

I have a rental property and I believe my business is a qualified trade/business. How about specified service trade or business? Is a rental property(landlord) considered SSTB? I don't think that's the case according to section 199a ; healthcare, accounting, law, consulting, athletics, financial services, performing arts, actuarial science and investment management are all typically considered to be an SSTB, but wanted to confirm. 

Thank you.