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Level 3
March 28, 2019

Computer Business Specified Service Business

  • March 28, 2019
  • 1 reply
  • 6 views

I have a client that has a computer business that provide maintenance and support to the purchasers IT infrastructure.  They claim there is no consulting involved.  He describes it like a janitoral service for computers.  Trying to determine if this would qualify to NOT be a specified service business.

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1 reply

itonewbie
Level 15
March 28, 2019

His type of business is not within the defintion of SSTB.  He should qualify so long as other conditions for §199A are met.

---------------------------------------------------------------------------------Still an AllStar