Date of Posting : June 22, 2020
Yes, as per the Proposed Regulations 1.199A, the expanded definitions of SSTBs, specifically for health, the regulatory state that anyone offering medical services come under a specified service trade or
business. This includes
nurses,
nurse anesthetists,
chiropractors,
physical therapists,
Massage therapists, etc.
Law professionals like
Attorneys,
paralegals,
mediators, and
Judges are also included.
Accounting professionals, including
CPAs,
Enrolled Agents,
bookkeepers,
tax professionals,
Financial auditors, etc. are included.
Legal documents or papers do not intervene in this definition.