I think no but the last part of qualifying businesses is where I'm confused. "Any trade or business where the principal asset is the reputation or skill of one or more of its employees." Could driving be a skill that would make this an SSTB.
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No.
According to the Proposed Regulations, the "reputation or skill" thing is extremely limited. Here is what it says:
In
sum, the Treasury Department and the IRS believe that the “reputation
or skill” clause as used in section 199A was intended to describe a
narrow set of trades or businesses, not otherwise covered by the
enumerated specified services, in which income is received based
directly on the skill and/or reputation of employees or
owners. Additionally, the Treasury Department and the IRS believe that
“reputation or skill” must be interpreted in a manner that is both
objective and administrable.
Thus, proposed §1.199A-5(b)(2)(xiv)
limits the meaning of the “reputation or skill” clause to fact patterns
in which the individual or RPE is engaged in the trade or business of
(1)
receiving income for endorsing products or services, including an
individual’s distributive share of income or distributions from an RPE
for which the individual provides endorsement services;
(2) licensing
or receiving income for the use of an individual’s image, likeness,
name, signature, voice, trademark, or any other symbols associated with
the individual’s identity, including an individual’s distributive share
of income or distributions from an RPE to which an individual
contributes the rights to use the individual’s image;o
(3) receiving
appearance fees or income (including fees or income to reality
performers performing as themselves on television, social media, or
other forums, radio, television, and other media hosts, and video game
players).
https://www.irs.gov/pub/irs-drop/reg-107892-18.pdf#page=65
No.
According to the Proposed Regulations, the "reputation or skill" thing is extremely limited. Here is what it says:
In
sum, the Treasury Department and the IRS believe that the “reputation
or skill” clause as used in section 199A was intended to describe a
narrow set of trades or businesses, not otherwise covered by the
enumerated specified services, in which income is received based
directly on the skill and/or reputation of employees or
owners. Additionally, the Treasury Department and the IRS believe that
“reputation or skill” must be interpreted in a manner that is both
objective and administrable.
Thus, proposed §1.199A-5(b)(2)(xiv)
limits the meaning of the “reputation or skill” clause to fact patterns
in which the individual or RPE is engaged in the trade or business of
(1)
receiving income for endorsing products or services, including an
individual’s distributive share of income or distributions from an RPE
for which the individual provides endorsement services;
(2) licensing
or receiving income for the use of an individual’s image, likeness,
name, signature, voice, trademark, or any other symbols associated with
the individual’s identity, including an individual’s distributive share
of income or distributions from an RPE to which an individual
contributes the rights to use the individual’s image;o
(3) receiving
appearance fees or income (including fees or income to reality
performers performing as themselves on television, social media, or
other forums, radio, television, and other media hosts, and video game
players).
https://www.irs.gov/pub/irs-drop/reg-107892-18.pdf#page=65
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