never sstb
go to the link above. look under exclusions. i worked for a CPA firm this tax season preparing and reviewing tax returns. from what I've saw the last 4 exclusions were never treated as QBI. however, the first is a different story. whether a trade or business was decided on a case by case basis based on what the taxpayers did in regard to the rental. look at what's listed as qualifying activities that count towards the 250 hours.
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