A F.1099-C doesn't go on Sch C.

It is for cancellation of debt.

I am sorry, I meant 1099-MISC.

The nature of the Sch C business dictates whether it is qualified for QBID.  Research SSTB.

Thank you Abctax55. I couldn't find anywhere that clearly spelled out who could and who could not claim the QPID for 1099-MISC income.  Perhaps I'm thinking too much into it. When reading the IRS "Tax Cuts and Jobs Act, Provision 11011 Section 199A - Qualified Business Income Deduction FAQs" it says you are exempt from the QBID if you are a C-Corp (check, sole-prop), SSTB consideration (income is under threshold so this doesn't apply), and cannot be performing services as an employee (the fact she received a 1099-MISC leads me to believe she's not considered an employee).  This person is a Speech Pathologist who is a W2 employee with main employer, but also provides the same services to other entities, who pay her a contractor.

It sounds like the net Sch C income, with the adjustments for SE tax, SE health ins, etc is Qualified Business Income eligible for the deduction.

Agree with Anna and Susan.  As Anna suggested, watch out for SSTB.

What line on Schedule C does the 1099-MISC Will gave Grace get reported on?

line 1 10 11 or 26

We don't help with homework here.... ask your teacher/read your textbook (do those exist anymore ?)

@sha414 

Will might need to confirm if he used the right tax form for 2020.