IntuitJim
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George, Thanks for joining the Community. SSTBs are an untested, gray area, where you get paid the big bucks to be the TaxPro navigating tax guidance. SSTBs only apply if your client is a high earner. A software programmer is not one of the SSTBs specifically named here
But it could fall under 'consulting'. If you read the final IRS Regs on 199A, page 59, F. Consulting here
https://www.irs.gov/pub/irs-drop/reg-107892-18.pdf
f. Consulting
Proposed §1.199A-5(b)(2)(vii) is informed by the definition of “consulting” under
section 448 and provides that the term “performance of services in the field of
consulting” means the provision of professional advice and counsel to clients to assist
the client in achieving goals and solving problems. Consulting includes providing advice
and counsel regarding advocacy with the intention of influencing decisions made by a
government or governmental agency and all attempts to influence legislators and other
government officials on behalf of a client by lobbyists and other similar professionals
performing services in their capacity as such. The performance of services in the field
of consulting does not include the performance of services other than advice and
counsel.
It appears IRS is construing narrowly, which would not include your client as an SSTB.
Good luck!
