The definition of qualified business income for the QBI deduction is actually quite expansive. Therefore if you have any type of income listed below, even 1099-DIV income with an amount in box 5 (Section 199A income), you will receive the QBI deduction. There are two components of income for the deduction: 1) the qualified business income and 2) income from REITs and PTP's. See more below from the IRS:
In general, the QBI deduction allows eligible taxpayers to deduct up to 20 percent
of their qualified business income (QBI), plus 20 percent of qualified
real estate investment trust (REIT) dividends and qualified publicly
traded partnership (PTP) income.
Below is the definition per the IRS of the Qualified Business Income (QBI) for the calculation:
Your qualified business income includes
items of income, gain, deduction, and
loss from your trades or businesses that
are effectively connected with the conduct of a trade or business within the
Unites States. This includes income
from partnerships (other than PTPs), S
corporations, sole proprietorships, and
certain trusts that are included or allowed in determining your taxable income for the year. It also includes other
deductions attributable to the trade or
business including, but not limited to,
deductible tax on self-employment income, self-employed health insurance,
and contributions to qualified retirement
plans. https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
