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Level 3
May 7, 2020
Question

SSTB & QBI

  • May 7, 2020
  • 4 replies
  • 143 views

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

 

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4 replies

itonewbie
Level 15
May 7, 2020

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

---------------------------------------------------------------------------------Still an AllStar
dascpa
Level 11
May 7, 2020

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).

Level 2
June 5, 2021

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.