TaxGuyBill
Level 15
12-06-2019
09:00 PM
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No, I don't see how it would qualify as a SSTB.
To me, it does not fit into any of the categories. If you are thinking of the 'reputation or skill' one, the IRS has said in the Regulations that is extremely limited, and would not apply to tattoo artists.
https://www.irs.gov/pub/irs-drop/td-reg-107892-18.pdf#page=73
the term any trade or business where the principal asset of such trade or business is the reputation or skill of one or more of its employees or owners means any trade or business that consists of any of the following (or any combination thereof):
(A) A trade or business in which a person receives fees, compensation, or other income for endorsing products or services,
(B) A trade or business in which a person licenses or receives fees, compensation, or other income for the use of an individual’s image, likeness, name, signature, voice, trademark, or any other symbols associated with the individual’s identity,
(C) Receiving fees, compensation, or other income for appearing at an event or on radio, television, or another media format
