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Aggregating multiple businesses for the QBI deduction cannot include: Businesses owned by the same person or group of persons owning 5 0 % or more.

Aggregating multiple businesses for the QBI deduction cannot include:
Businesses owned by the same person or group of persons owning 50% or more.
Businesses that all have the same taxable year.
Businesses that share facilities and operate in coordination with each other.
Any businesses that are specified service trade or businesses (SSTBs).
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