I recently took on a new client with husband/wife LLC partnerships. They own 5 residential rental properties, all under different LLCs. 5 1065's. The prior accountant took the 199A deduction for each on the 1040. The 199A safe harbor rules essentially states that one would need to perform 250 or more hours of rental services to qualify. They do not spend 250 or more hours on any of the properties. Did the prior accountant make a mistake by taking the 199A or am I missing something?