Specified service trades or businesses (SSTB) include trades or businesses that include services in specific fields. The following chart includes examples of those fields considered to be an SSBT. Remember, this chart may not be all-inclusive.
In addition to the items listed in the chart, the following have been identified as an SSTB:
Any other trade or business where the principal asset consists of reputation or skill for which the taxpayer receives:
Other income for endorsing products or service for the use of
The taxpayer’s image
Any other symbols associated with the taxpayer’s identity
Appearing at an event
Other media format