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Index/Topics/SSTB Tax Benefits

SSTB Tax Benefits

Specified service trade or business tax benefits for higher-income pass-through owners

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Feb 4, 2026

What occupations are being considered for the SSTB exclusion and how will the IRS list be published?

Specified service trade or business () is the statutory category that can block certain tax benefits for higher‑income pass‑through owners, and /IRS guidance has long grouped occupations such as healt...

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