Qualified Business Income Deduction

[sabiduria]

This is for a passive rental income. The question goes" indicate if [rental property] qualifies as a trade or business under section 199A.

It has the following options:

Check if this business is a qualified trade or business for section 199A

Check if making the safe harbor election provided in Revenue Procedure 2016-38

I checked the first one as the owner is managing the property is involved in everything related to maintenance. I previously selected the De minimis safe harbor election, so does that mean I have to also check the 2nd option?

[TaxGuyBill]

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@sabiduria wrote:

I checked the first one as the owner is managing the property is involved in everything related to maintenance

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That does not necessarily mean it qualifies as a business.

As for your question, have you read that Revenue Procedure to see if that makes your client qualify?