can I claim QBI and/or IRS safe harbor for renting part of my house (as airBnB)?

Hi. Hi. I rented furnished one of the two bedrooms in my house for 9 months last year. 

 

I understand that I can claim QBI  but not "IRS safe harbor" (because i lived in part of the rental). correct?

Anonymous
Not applicable

Investors & landlords

i have provided the link to Rev-Proc 2019-38 that contains the rules for claiming safe harbor re section 199A.   I find nothing in them that precludes you from claim SH because you occupied part of the property. 

 

https://assets.kpmg/content/dam/kpmg/us/pdf/2019/09/19464.pdf#:~:text=Rev.%20Proc.%202019-38%20defin...