Site: nolo.com
... The Tax Cuts and Jobs Act (TCJA), the massive tax reform law that took effect in 2018, established a ... It also includes income from publicly traded partnerships, real estate investment trusts (REITs), and ... of the following service provider categories:
health (doctors, dentists, and other health fields)
law ... actuarial science
performing arts
consulting
athletics
financial services
brokerage services (not including real ... property must be depreciable long-term property used in the production of income—for example, the real ...