KarenM90
Expert Alumni

Deductions & credits

Rental properties are usually treated as passive activities, and passive activities are excluded from the definition of a qualified trade or business.

 

However, rentals that qualify as trades or businesses (generally Real Estate Professionals)  under IRC § 162 are not considered passive, which means they could potentially qualify for the QBI deduction.

 

Here is a Turbo Article related to QBI for Rental Income:  QBI on Rental Income

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