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If the taxpayer qualifies for it, yes.
If the taxpayer does not qualify for it, no.
I'm trying to always make inquiries for my SE folks and see if I can rationalize taking it for them. The qualifications appear pretty broad.
What I don't like is the presumed ~250 workdays. I have photographer clients that don't work M-F. So their net income is being divided up assuming they work five days a week. But that's another rant for another day...
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