What if I provide services to a former employer?

For purposes of the qualified business income (QBI) deduction, income that is received from a former employer for services that are substantially the same as the services that you provided as an employee doesn't count as qualified business income. If you were previously an employee of a business and continue to provide substantially the same services to that business after you are no longer treated as an employee, there is a presumption that you are providing services as an employee for the 3-year period after ceasing to be an employee. You may have to rebut this presumption upon notice from the IRS by providing records such as contracts or partnership agreements that corroborate your status as a non-employee.

If you provided services to your former employer as well as other people, you'll need to adjust your QBI to not include the income and expenses related to those services to your former employer.