QBI DEDUCTION: SPECIFIED SERVICE TRADE OR
01.Core Concepts
BUSINESS (SSTB) • The QBI deduction is limited for trades or business involving performance of services in the fields of: • Health • Law • Accounting • Actuarial services • Consulting • Performing arts • Athletics • Financial services • Investing • Investment management • Trading or dealing in securities • Any trade or business where the principal asset of the business is the reputation or skill of one or more of its owners are SSTBs.