Rental properties are usually treated as passive activities, and passive activities are excluded from the definition of a qualified trade or business - unless this activity qualifies as a trade or business for you, you won't get the QBI deduction.
Qualified business income, or QBI, is the net income generated by any qualified trade or business under Internal Revenue Code (IRC) § 162.
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 under IRC § 162 are not considered passive, which means they could potentially qualify for the QBI deduction.
Can I get the QBI deduction on rental income?
