I rent out a section of my home, does this qualify as a QBI?

[KO2]

These are rooms in my home strictly for rental and not my personal space.  I do not use the space.  It is only for rental.

[Vanessa]

No, if you rent out a section of your home, this is specifically excluded for the QBI. 

 "Real estate used by the taxpayer (including an owner or beneficiary of an RPE relying on this safe harbor) as a residence for any part of the year under section 280A is not eligible for this safe harbor." https://www.irs.gov/pub/irs-drop/n-19-07.pdf

[KO2]

I do not use the rental space as a residence myself at all.  It is totally for the tenant.

[spenbus]

Also, just because you don't qualify for the safe harbor does not mean that the income is not QBI.  You could still potentially qualify this as QBI.  

As far as I can tell, guidelines are not clear if you don't meet the requirements of the safe harbor.

[KO2]

I already filed and did not check the QBI even though I do qualify for safe harbor.  The issue is too confusing.

[KO2]

I already filed and did not check the QBI even though I do qualify for safe harbor.  The issue is too confusing.

[Vanessa]

The QBI is listed on line 9 of your 1040 if you got it.