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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
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.
One of the businesses is a specified service trade or business (SSTB).
Businesses that share facilities and operate in coordination with each other.
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