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The proposed regulation’s definition of an SSTB includes any trade or business based on the performance of services in the field of health, which applies to the following:
Income from these practices therefore wouldn’t typically be eligible for the 20% deduction. But excluded from the SSTB designation are businesses consisting of retail pharmaceutical sales, such as a pharmacy. So a pharmacy that only sells prescription and over-the-counter medications would not be an SSTB. However, a pharmacy that also provided medical services through a pharmacist might be designated an SSTB if such services are not de minimis. Assisted living facilities, which also could have fallen into the health category of SSTBs, are not necessarily SSTBs under the final regulations.
Please refer to the IRS for more information about this: