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Qualified Business Income Deduction
Is a Certified Nursing Assistant (CNA) working directly with a home health care client considered a SSTB? and thus disqualified to take the QBID?
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That's a good question. I think IRS has ducked it with "depends on facts and circumstances" language. But is the income too high for the SSTB rule to apply? Tell the taxpayer to ditch wealthy spouse and avoid buying lottery tickets.
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