DavidS127
Expert Alumni

Get your taxes done using TurboTax

You would have the same issue (can't e-file the required safe harbor election) even if your rental properties were not aggregated.  It is the safe harbor election that necessitates a statement, regardless of whether the rentals are aggregated.

 

And yes, one you aggregate, you must continue to aggregate.

 

The IRS didn't issue the QBI safe harbor rules until late 2019, so most 2018 tax returns were filed before this was required.  In other words, requiring the signed and dated safe harbor election for QBI is essentially "new for 2019".

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