"It's nonemployment"
You mean non-employee. If the income is reported in box 7, then it's self-employment income. Period. With rare exception you get the 20% QBI and the program will deal with it just fine. Just work it through the SCH C and you'll see for yourself.
Yes, you probably will qualify.
Q2. Who may take the section 199A deduction?
A2. Individuals, trusts and estates with qualified business income, qualified REIT dividends or qualified PTP income may qualify for the deduction. In some cases, patrons of horticultural or agricultural cooperatives may be required to reduce their deduction. The IRS will be issuing separate guidance for co-ops.
Q4. What is qualified business income (QBI)?
A4. QBI is the net amount of qualified items of income, gain, deduction and loss from any qualified trade or business. Only items included in taxable income are counted. In addition, the items must be effectively connected with a U.S. trade or business. Items such as capital gains and losses, certain dividends and interest income are excluded.
A qualified trade or business is any trade or business, with two exceptions:
My son received a 1099-NSC from his summer job from last year (paid hourly). So I am prepared to file his return with his "business" as providing services to this company. At first glace he would not qualify for the QBI since he seems to fit the second exception, "performing services as an employee." But the 1099-MSC Line 1 says specifically says that he was given "non-employee compensation."
It's not clear at all to me if he should get this 20% QBI deduction, so I figure it is worth asking about here. Thanks.
He was not performing services as an employee, @JB7, he was performing services as a contractor. Provided he meets all of the other qualifications then he does qualify for the QBI deduction. Also, he can deduct any expenses he had for the work that earned a 1099-NEC.