Carl
Level 15

Investors & landlords

Here's the bottom line.

It apparent to me that you qualify for the QBI with 20 plus rental properties managed by one person. The 250 hours can be ignored since more than 50% of his work related time is spent doing just that - dealing with the rental properties.

If you want the QBI, then aggregate. Period. If you don't want the QBI, don't aggregate. Personally, based on the information you've provided and my interpretation of it, I'd aggregate and continue doing so in future years so long as I continue to meet the requirements for QBI by aggregating.