jenhorton
Level 3

I found the answer - Notary Services are not eligible for QBI.

Refer to this section of the law:  Treasury Regulations/Subchapter A/Part 1/Section 1.1402(c)-2:

"... the performance of the functions of a public office does not constitute a trade or business."

Section 2 offers an exception; however, the two last sentences in Section 1.1402(c)-2-(a)(2)(ii)(B)(b) describing the exception state the answer clearly:

"(However, the service of a notary public could not be made the subject of a section 218 agreement under the Social Security Act because notaries are not "employees" within the meaning of that section.  Accordingly, such service does not constitute a trade or business.)"

Notary Publics are not eligible for the QBI deduction.  IMHO