while the B in QBI stands for "business" you don't need one to get that deduction. when Congress wrote the tax laws there were certain non-business items they decided could be included in the computation of the deduction. that includes qualified dividends from real estate investment trusts (REIT) or 199A dividends. if you leave line 5 on the 1099-Div blank that 8995, where the deduction is computed, will disappear. The IRS will not care because that amount is also included in box 1 so you are paying taxes on them and it is already included in investment income. all that one can say is that REITs have good lobbyists.
