@jbshawaii wrote:
Does the IRS finalized safe harbor to allow commercial rental real estate to qualify as a business for QBI deduction make the income subject to earned income self-employment tax?
No. Rental real estate is never subject to self-employment tax unless the real estate is being held as a rental by a real estate dealer (who sells real estate in the ordinary course of business) or if the owner provides "substantial services" to renters (i.e., operates the rental property similar to a hotel).
