CPARUN1
Level 1

Taxpayer A has a social media site with 50,000+ followers where they post links to product deals and sales.  Every time someone clicks those links, Taxpayer A get a commission.  Most posts are along the lines of “check out this deal on Legos!” but occasionally they will try a product and post a video about it (with a link to a deal). Is this income from a SSTB? 

Taxpayer A is not a celebrity receiving an endorsement nor is she an "influencer." 

I would not classify Taxpayer A as a “consultant” since she does not have clients and she doesn't provide professional advice. It seems to be a gray area with the IRS. Does anyone have experience with clients involved in this type of business? 

Obviously, I'm trying to avoid SSTB classification because the taxpayer would phase out of the QBI deduction.

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