A 20% QBI is not limited to income reported on schedule C and even some Schedule C filers might not get the deduction because they are a specified service trade or business. and the taxpayers taxable income is too high (the computation is complicated). then again "qualified REIT dividends" (QRD) qualify but it's not what one would think
for 199A QRD is
any dividend from a real estate investment trust received during the taxable year which—
(A) is not a capital gaindividend, as defined in section 857(b)(3), and
(B) is not qualified dividend income, as defined in section 1(h)(11).
also Qualified income from a Publicly Traded Partnership qualifies and it also has a strange definition
and then there's the issue of whether net rental income from real estate would qualify.
