While aggregating multiple rental properties into a single enterprise is a good way to qualify for the QBI, just be aware of the things on the "con" side of the pros and cons for this.
- Typically and most common, you can not realize any carry forward losses until you sell or otherwise dispose of "all" properties and assets in the aggregate.
- Once you aggregate, you can't go back. You're required to continue to aggregate all properties in that initial aggregation in all future tax years.
- You can add properties to the aggregate in future years, but you can't remove properties from the aggregate unless you sell or otherwise dispose of a property in a way that you no longer own it. SO if you sell one property and remove it from the aggregate, it's perfectly possible you'll no longer qualify for the QBI. But you still have to maintain the remaining properties in the aggregate.
