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Best Answer Click here
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Good question. I lean to yes on a one person shop. Possibly a no if its a multi-person shop. But thats only my opinion. I had one artist a couple years ago but not now.
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No, I don't see how it would qualify as a SSTB.
To me, it does not fit into any of the categories. If you are thinking of the 'reputation or skill' one, the IRS has said in the Regulations that is extremely limited, and would not apply to tattoo artists.
https://www.irs.gov/pub/irs-drop/td-reg-107892-18.pdf#page=73
the term any trade or business where the principal asset of such trade or business is the reputation or skill of one or more of its employees or owners means any trade or business that consists of any of the following (or any combination thereof):
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"means the performance of services by individuals who participate in the creation of performing arts, such as actors, singers, musicians, entertainers, directors, and similar professionals performing services in their capacity as such."
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Slava Ukraini!
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Slava Ukraini!