Terry53029
Level 14
Level 14
“Catch-all” category

The only category your client might fall into (assuming she is over the income limits) would be catch - all, and based on what you say it seems to me she is not in any category, and would be entitled to the QBI. Just my opinion. See link for full list,

 https://proconnect.intuit.com/taxprocenter/tax-law-and-news/professional-services-guidance-for-the-q...

 

 

Any trade or business where the principal asset is the reputation or skill of one or more of its owners or employees, as demonstrated by:

 

  • Receiving fees, compensation or other income for endorsing products or services.
  • Licensing or receiving 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.
  • Receiving fees, compensation or other income for appearing at an event, or on radio, television or another media format.