Thank you, I appreciate the dialog and wisdom.  Page 18 read again, see my answer that follows.    Regarding Rev Rul 87-41 and the 20 factors, this was aimed at determining employee vs independent contractor, where the individual is not an employee of anyone.  199A suggests a new wrinkle, allocating valid W2 wages for the purpose maximizing a QBI deduction for the sole purpose of 199A.  And in fact in 199A-2(b)(3) it states wages MUST be allocated.  See my following answer.