This is what I found on the IRS website. Is there a better reference? One that would hold up in court....
Q5. What is a qualified trade or business?A5. A qualified trade or business is any trade or business, with two exceptions:
These FAQs are not included in the Internal Revenue Bulletin, and therefore may not be relied upon as legal authority. This means that the information cannot be used to support a legal argument in a court case.
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One stop shopping, Archery to hunt your game, taxidermy to mount your game, tattoo artist to give you a remembrance of your trophy
One stop shopping, Archery to hunt your game, taxidermy to mount your game, tattoo artist to give you a remembrance of your trophy
Those are decision YOU, the tax pro, gets paid to determine based on the facts & circumstances. Blanket answers, for strangers on the internet, would not be considered authoritative.
In answer to the question, I think the best "official" resource (which will stand up in court) is the preamble to the Proposed Regulations, and starting on page 57 it goes through each of those categories.
https://www.irs.gov/pub/irs-drop/reg-107892-18.pdf#page=57
I'm not sure how clear you are or aren't about QBI vs SSTB. See if this helps:
http://www.daviscpas.com/wp-content/uploads/2018/09/QBI-Deduction-Flowchart.pdf
There is guidance (the Proposed Regulations?) for the "reputation or skill" one , and that limits it to EXTREMELY limited purposes.
As for the three occupations that you listed, I don't see that fitting into any of those categories.
I'm thinking "tattoo" artist might be one of those "skill of the owner" business?
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