QUALIFIED BUSINESS INCOME

[Dubostica]

Hi

1) I worked as fitness trainer at gym and held classes part of the year and received 1099-nec.Does this qualifies as QBI ? 

I FIND ARTICLE THAT SAYS ITS NOT  :Does a personal trainer qualify for Qbi?
For example, healthcare practitioners that provide direct care to patients, like a nurse or chiropractor, could be considered specified service trade or business examples. But a personal trainer or medical researcher would not be eligible 10, 2022.
Does a gym fitness trainer with 1099-nec income qualifies for QBI deduction

2) other part of the year i was a truck driver and received 1099-nec as well

Does a sole proprietor truck driver income qualifies as QBI

[MaryK4]

Yes, personal trainer would fall under the specified service trades or businesses (SSTBs), but  the SSTB label is irrelevant if your 2022 total taxable income (which includes non-business as well as business income) is $170,050 or less (or $340,100 if you're filing jointly). At these lower income levels, owners of SSTB as well as non-SSTB businesses can qualify for the same QBI deduction: 20% of either taxable income (minus capital gains and dividends) or qualified business income, whichever is less.

The QBI deduction phases out for SSTBs. If your taxable income before the QBI deduction is more than $170,050 but not more than $220,050 if single, head of household, married filing separately or qualifying surviving spouse or more than $340,100 but not more than $440,100 if married filing jointly, you still qualify for a partial deduction based on the applicable percentage.

Your truck driving job would not be SSTB because the IRS included and excluded very specific occupations- for more information see Is my business an SSTB? - TurboTax Support - Intuit.

[Dubostica]

SO FOR PERSONAL GYM FITNESS TRAINER I SHOULD CHECKED OFF BOX FOR QULIFIED BUSINESS INCOME AND FOR TRUCKING/ DRIVER JOB I SHOULD NOT?