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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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