Does self-rental income from a C Corporation qualify for the QBI deduction from the owners Sch E?

[itonewbie · Accepted solution]

No.  The final regulations clarify, based on feedback to the preamble and the Proposed Regulations, that self-rental aggregation only applies if the related party is either an individual or RPE.

You may, however, consider whether Notice 2019-07 safe harbor may apply or whether the rental activity does rise to the level of §162 trade or business.