Is the manicurist with 1099 MISC a qualified business ? to be reported in schedule C in order to get a qualified business income deduction in 2018

[itonewbie · Accepted solution]

It's not a matter of reporting the income on Line 21 or Sch C but whether the activity rises to the level of §162 trade or business.  That's something you will need to evaluate with your client based on all the facts and circumstances.