a little complicated. for regular income tax purposes, you can take up to $25,000 in passive real estate losses if your adjusted gross income is less than $150K
form 8582 part II
however, for QBI that loss is not allowed it is carried forward.
so if you were to dispose of that activity without having a QBI profit, the loss just goes poof. thqbi started in 2018 so there would be no QBI loss carryforwards from prior to 2018.
should you have QBI income even if from a different source that QBI loss will be used to offset the QNBI income
