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.