My client is a 100% shareholder of an S Corp. His business is providing services to install electronic security systems for new construction sites (residential and commercial buildings), college campuses upgrading from key locks to fobs, and various installations of other electronic security systems both for renovations and new construction sites. My client does not purchase the materials he is installing for about 90% of his current contracts. His role in the construction is services.

A key factor worth mentioning is my client does have employees.

I looked at other posts regarding this topic on this forum and someone posted a very helpful article from Journal of Accountancy.

In this article it did say, "Activities that are purely sales are not eligible for the deduction, nor are activities that are purely services, except for those in construction, engineering and architecture."

Would my client qualify for DPAD?