Solved
If someone mows lawns on the side do they qualify? Do you have to have employees?
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IF the lawn mowing rises to the level of a trade or business (and YOU have to make that call, based on your professional knowledge and expertise), then QBID is on the table.
One CANNOT be one's "own employee" unless incorporated (seems a wee bit unlikely that a side business mowing lawns would be incorporated).
Wages & UBIA only come into play when certain taxable income limits are hit.
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