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The Qualified Business Income (QBI) deduction applies to income from business entities such as real estate investment trusts and partnerships, but the deduction itself is taken only on your personal tax return form 1040. The deduction does not appear on a partnership form 1065, trust form 1041 or S corporation form 1120-S. It is intended to allow owners of pass through entities to benefit from a reduction of tax that was afforded C corporations in the 2017 Tax Cuts and Job Act.
You will find the following from the IRS article Qualified Business Income Deduction as evidence that REIT dividends and qualfied PTP income are considered QBI:
Here is a link to the article: Qualified Business Income - IRS article
