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Deductions & credits
Qualified REIT dividends from a fund are reported in Box 5, Section 199A dividends, of your Form 1099‑DIV. As long as it is showing up on Box 5 on that dividend form, you can rest assured that it has met the holding period requirements making you subject to the QBI deduction of 20% As @DianneW already mentioned earlier, Qualified REIT Dividends is subject to the 45 day holding period rule at the shareholder level.
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February 16, 2023
4:10 PM