If you're not sure the 250 hrs can be proven, I sure wouldn't elect the Safe Harbor by stating under penalty of perjury that the 250 hrs were met. Besides, meeting the 250 hours is NOT a requirement for obtaining the QBI deduction. The Safe Harbor doesn't keep the IRS from questioning the QBI deduction. The IRS can still question the income and deductions all they want. The Safe Harbor merely means the rental real estate enterprise may be treated as a trade or business for purposes of section 199A. Nevertheless, I believe establishing that a rental is a trade or business is not difficult anyway - many court cases show that. If a residential property is rented at a fair market rate, the owner pays the property taxes, property insurance, mortgage if any, & either arranges or does the repairs and maintenance that is probably enough to show that it's a trade or business. And remember that a QBI deduction is not available unless the property produces net income (after all deductions).
