Some comments on your question:
- You are correct in that you will not find a "simple" answer. This is the case for many tax issues, as many issues rely on specific facts and circumstances. That's just the way tax law works.
- It is possible for "rentals" to qualify for the QBID even without material participation.
- Simply renting out land for cash without any other involvement will not qualify as QBI.
- However, you appear to be doing more than just collecting cash for rent. Based on your facts you pay for a portion of the fertilizer, property taxes (so this isn't a triple net lease), and you share in the income generated from the crops.
- So while we don't have all the facts involved, I believe there may be a position that this qualifies as QBI as you have some involvement.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
