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yes each PTP stands on its own with regard to QBI. so the QBI loss of one is not netted against QBI income of others until the year it is disposed of. however, Qualified REIT dividends are combined with PTP's so if you had a net $300 QBI loss from PTPs and $20 of Qualified REIT dividends the c/o QBI loss would only be $280.
‎September 25, 2025
12:35 AM