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Business & farm
REIT dividends are eligible for the QBI deduction.
See https://www.cpajournal.com/2019/11/13/the-new-qualified-business-income-deduction/
Dividends (qualified or not) from stock holdings are portfolio income (not passive income); they are not active (business) revenue.
‎February 12, 2021
11:07 AM
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