The aggregation statement would include the following:
- A description of each trade or business or property.
- The name and EIN of each entity in which a trade or business or property is operated.
- Information identifying any trade or business that was formed, ceased operations, was acquired, or was disposed of during the taxable year.
- Information identifying any aggregated trade or business or property of an RPE in which the RPE holds an ownership interest.
- Such other information as the Commissioner may require in forms, instructions, or other published guidance.
In your case, you could say something like 'oil well royalties operated by' (and list names/EINs from the 1099-Misc's).
Click this link for detailed info Aggregating for QBI.
@Jmirgens
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