Notary and QBI deduction

No, you can still ask three tax preparers and get four different answers.  The people who write the Regulations have bigger questions to ponder, even when California notaries can collect $15 per stamp.

Unicorns might exist, but I've never seen one.  Certainly nothing that rises to the level of a trade or business.  Are you saying you have a client with a thriving notary business that pays the mortgage and puts food on the table?

I found the answer - Notary Services are not eligible for QBI.

Refer to this section of the law:  Treasury Regulations/Subchapter A/Part 1/Section 1.1402(c)-2:

"... the performance of the functions of a public office does not constitute a trade or business."

Section 2 offers an exception; however, the two last sentences in Section 1.1402(c)-2-(a)(2)(ii)(B)(b) describing the exception state the answer clearly:

"(However, the service of a notary public could not be made the subject of a section 218 agreement under the Social Security Act because notaries are not "employees" within the meaning of that section.  Accordingly, such service does not constitute a trade or business.)"

Notary Publics are not eligible for the QBI deduction.  IMHO