acarlsen
Level 1
12-06-2019
07:26 PM
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It looks like there may be a 250 hour minimum of rental services to qualify for the QBI. See Rev Notice 2019-7 https://www.irs.gov/pub/irs-drop/n-19-07.pdf And a shorter explanation:
https://www.kitces.com/blog/irs-notice-2019-07-199a-qbi-deduction-250-hours-safe-harbor-rental-real-...
https://www.kitces.com/blog/irs-notice-2019-07-199a-qbi-deduction-250-hours-safe-harbor-rental-real-...