Another SSTB question

[Lionhart]

I'm a little confused as if my Wife's Business counts as an SSTB.

She's an Emergency Room Physician who works for a couple of different hospitals.  All of which she is considered an Independent Contractor. (1099-NEC)

I'm probably overthinking this, but the one definition I saw said: "Healthcare professionals who provide services directly to their patients are SSTBs"

In my mind, that definition sounds more like a private practice.  Where the physician owns and is directly providing their services, as well as being compensated by the patients directly. 

Whereas my wife is obviously providing care to patients every day, yet being paid by the hospital.

Can anyone help clarify?

[MaryK4]

Almost all work as a physician is a SSTB because it is the trade or business involving the performance of services (as opposed to sales of products).  For the QBI, the SSTB do not apply until you reach the following thresholds:

• Married Filing Jointly Threshold: $326,600, Phase-in Range: above $326,600 up to $426,600
• All others Threshold: $163,300, Phase-in Range: above $163,300 up to $213,300