### Question
How is the term qualified trade or business defined?


### Answer
The term **qualified trade or business** is defined in *26 U.S.C. § 199A* as the following:

> any trade or business other than—


(A) a specified service trade or business, or


(B) the trade or business of performing services as an employee

#### Citation:
  - *26 U.S.C. § 199A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

