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Does a tattoo artist qualify as a SSTB?
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Is the taxpayer's taxable income within the phase-in range? If not, it wouldn't even matter.
In any case, the final regulations take a very narrow view of what the reputation and skill clause means. It says in the preamble and reiterated in the final regulations the following. Unless your client fits within the narrow definitions stipulated in §1.199A-5(b)(2)(xiv), it wouldn't be considered an SSTB for purposes of §199A..
"the final regulations retain the proposed rule limiting the meaning of the reputation or skill clause to fact patterns in which an individual or RPE is engaged in the trade or business of receiving income from endorsements, the licensing of an individual’s likeness or features, and appearance fees."
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