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Looking for guidance on Qualified Business Income Deduction

Level 1
Specifically, (1) how to interpret definition of Specified service trade or business (SSTB), and (2) how to interpret QBI taxable wages limits if taxpayer has both W-2 and business (does it apply to all income)? Thanks
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Level 15

(1) SSTB is clearly defined under §1.199A-5. The category that may require a little bit of interpretation would be the ones involving the reputation or skill of one or more of its employees or owners but even that is quite clearly illustrated in the examples. What interpretation are you looking for?

(2) Taxable income is what it is. For clarity, it is codified under §199A(e)(1) to not include QBID. There is really no room for interpretation.

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