Deductions & credits

Your rental property has to rise to the level of a Section 162 trade or business (which is typically doubtful) or you need to meet the requirements of the safe harbor in order to take the QBU deduction.

 

See https://www.irs.gov/newsroom/qualified-business-income-deduction

 

and

 

https://www.irs.gov/pub/irs-drop/rp-19-38.pdf