In defining a "qualified trade or business", the Tax Cuts and Jobs Act (TCJA) excludes a "specified service trade or business" and lists "consulting" in its list of disqualified business types. But then it makes an exception for "engineering and architecture" services. Does my business qualify, considering it is a Software engineering consulting company?

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    irs.gov/newsroom/… Q5 and Q8 might help you.
    – Guest5
    Mar 11, 2019 at 16:01
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    Thanks for that - answers my question, since I won't be earning above 315k. I think if I was, I would be disqualified based on the second-to-last sentence of Q5, seeing as the primary asset in the business is my reputation/skill...
    – papiro
    Mar 11, 2019 at 16:41


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