See what businesses are considered a Specified Service Trade or Business (SSTB).
- Healthcare:
- Physicians and Surgeons
- Dentists
- Pharmacists
- Nurses
- Physical therapists
- Psychologists
- Chiropractors
- Massage therapists
- Veterinarians
- Legal:
- Attorneys and Law firms
- Paralegals
- Mediators and Legal arbitrators
- Financial Services:
- Financial advisors and planners
- Investment bankers
- Wealth management firms
- Retirement advisors
- Merger and acquisition advisors
- Tax return preparers and advisors
- Accounting:
- Bookkeepers
- Tax preparers
- Auditors
- Certified Public Accountants (CPAs)
- Actuarial Science
- Actuaries
- Performing Arts:
- Actors
- Musicians and Singers
- Directors
- Playwrights
- Consulting:
- Businesses that provide professional advice and counsel to clients
- Athletics:
- Professional athletes
- Team owners
- Team managers
- Brokerage and Trading:
- Stockbrokers
- Securities dealers
- Businesses dealing in securities, partnership interests, or commodities
- Businesses where the principal asset is the reputation or skill of its employees/owners:
- Businesses receiving income for appearances at events or in media