Special Trivia Question for 4/21/2026 (QBI Phase Outs for SSTBs)

Physicians and many other service-based professionals are subject to the taxable income phase out of the QBI deduction, because the activity falls under the umbrella of an SSTB. However, if a trade or business is determined to NOT be an SSTB, the deduction is limited by wages. Which of these possible side hustles might NOT be an SSTB? Choose the two that apply:

A. Selling Medical Supplements
B. Rental Real Estate
C. Paid Endorsements
D. Consulting
E. Telemedicine

This is according to the instructions for Form 8995 (for calculating the QBI deduction). It’s not really fair to physicians, but this is something worth understanding if you’re considering non-clinical side gigs.