199a rental real estate safe harbor statement

[terishaw1040sf]

The IRS requires a PDF of a signed and dated statement to be attached to an efiled tax return if the client meets the rental real estate safe harbor requirements and wants to claim the QBI deduction.  I am trying to do this correctly this year but am getting conflicting information, i.e., that the IRS has waived the signature requirement and that the statement needs to be detailed to the extent of the name and number of the manager, number of units, etc.  

There is a 199a rental real estate safe harbor statement in the 2019 (none in 2018) version of ProSeries that can be efiled with the tax return.  Is it sufficient to print it, have the client sign and date it, scan and create a PDF and attach it to the tax return?  Is it possible to send it with an 8453?  If the IRS has waived the signature requirement, can we just efile the ProSeries statement with the tax return?

[sjrcpa]

You no longer have to sign the election.

But why are you using the safe harbor? Why isn't the activity a trade or business without the safe harbor?

[terishaw1040sf]

If a client owns and manages a single rental property (condo) and meets the safe harbor requirements, do I simply check that it is a qualified trade or business?

[terishaw1040sf]

If a client owns and manages a single rental property (condo) and meets the safe harbor requirements, do I simply check that it is a qualified trade or business and ignore the requirement to efile a PDF statement?

[sjrcpa]

They don't have to meet the safe harbor to be a trade or business.

[terishaw1040sf]

I understand, but is a single, or several rental units managed by an individual (not their personal residence) or management company, assuming it's competently managed and all necessary 1099s are issued, automatically considered a trade or business?

And thank you for your replies, I really appreciate it.  Every tax season seems like it's the worst but this one is for sure.