If I receive 1099 misc income from coaching, do I qualify to take the new 20 percent pass thru tax deductions. Earnings only $3200.

Please clarify definition of employee vs. self employed. I have a contract to coach and I receive a 1099 misc income statement at end of the year. Turbo tax creates a schedule C for 1099 income.

That is SE income. If you had a W-2, it would be as an employee.

Yes, if this is Self-employment income, not as an employee. While it will be as SSTB, Specified service trade or business, the income is too low to exclude it.

Q2. Who may take the section 199A deduction?

A2. Individuals, trusts and estates with qualified business income, qualified REIT dividends or qualified PTP income may qualify for the deduction. In some cases, patrons of horticultural or agricultural cooperatives may be required to reduce their deduction. The IRS will be issuing separate guidance for co-ops.

Q4. What is qualified business income (QBI)?

A4. QBI is the net amount of qualified items of income, gain, deduction and loss from any qualified trade or business. Only items included in taxable income are counted. In addition, the items must be effectively connected with a U.S. trade or business. Items such as capital gains and losses, certain dividends and interest income are excluded.