Speech Language Pathologist QBI

Technical topics regarding tax preparation.
#1
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46
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7-Sep-2015 5:38pm
Location:
los angeles
I have a client who is a speech-language pathologist Would this fall under the "reputation or skill" SSTB definition under 199A? - I am just seeing a physical therapist and nothing similar to a speech therapist.
 

#2
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792
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21-Apr-2014 11:29am
Location:
California
Guess the TP would be filing a Schedule C or an S-Corp return which is certainly an active Trade or Business - so to answer your question, if the client was mine, YES.

This would certainly
fall under the "reputation or skill" SSTB definition under 199A
 

#3
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8156
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4-Mar-2018 9:03pm
Location:
The Office
Michaelstar wrote:if the client was mine, YES.

This would certainly
fall under the "reputation or skill" SSTB definition under 199A


I disagree. Clearly not a reputation or skill SSTB based on what has been presented. Reputation or skill is surprisingly narrow, and it helps to read the 1.199A-5 reg.

That said, I think it's very possible your client is running an SSTB by virtue of "services performed in the field of health". Maybe "services performed in the field of consulting" too depending on what exactly your client is doing.
 

#4
HowardS  
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Location:
Southern Pines, NC
A pathologist is a doctor. I would treat as any medical doctor.
Retired, no salvage value.
 

#5
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28-Jul-2017 12:08pm
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Somewhere out there...
I would say more like a doctor. Reputation / skill shouldn’t apply.
 


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