Carl
Level 15

Investors & landlords

Yes. But while the Proc does refer to QBI, the term "safe harbor" can refer to more than just the QBI deduction. While the poster is referring to QBI, it can tend to confuse a reader, just as it did me at first, since IRS Notice 2015-82 uses the "safe harbor" term also.  Perhaps I should have clarified in my previous post, just as I did now.