SSTB & QBI

[bogwhan]

Is a masseuse schedule c  sole proprietor considered to be an SSTB? Let’s assume their 1040 taxable income over the threshold. Yes, I realize if the individual is under the threshold they can still receive the pass thru QBI

[itonewbie]

If that's all that your client does, that's not medically-related and should not constitute SSTB.

[dascpa]

I have been teaching "business" in the massage therapy field for over 30 years (vocational schools and college level).  I agree with the prior response but there is a "but" that has yet to be determined.  Holistic health (massage therapy, Reikki, acupuncture, etc.) in general is not considered medical services but there are times today in which it is a medically prescribed service.  This raises the question as to the SSTB.  On the surface I've never seen a massage therapist have the level of income to be concerned about the SSTB designation but that ignores their other income and spousal income.  The industry practice is to treat this as a non-SSTB activity (for now).

[AlexCrowlen]

I don't think massage therapists make so much money that they would be subject to SSTB, which is probably a myth that wanders around the Internet. I have many friends in this profession and they earn good money, but not enough to classify them as SSTB. Massage is not a medical service, so anyone can attend a session. I just recently sent my wife and children to a sanatorium, where they have excellent therapy. I decided to save some money on my own, so I go to대전출장안마. Quite nice massage, relatively inexpensive, I like it. For my body it is the best option.

[BobKamman]

A related question is whether massage therapy can be paid from an HSA.  I found this article but no IRS source for it (which is probably out there if anyone wants to look further):

Q: What about for stress reduction?

A: If stress is causing other diagnosed medical conditions, treatments may be paid for with an HSA with a letter of medical necessity from a doctor. Improvement of mental health or relief of stress is generally not covered. For example, the costs of a massage just to improve general health do not qualify. However, if the massage therapy is recommended by a physician to treat a specific injury or trauma, then it would qualify with a letter of medical necessity.

https://www.usatoday.com/story/money/personalfinance/2016/11/17/hsa-health-savings-account-tax-break...