QBI rental real estate enterprise statement

[jsioon03]

what does this mean?    i only have 2 rentals   and make less than 50k   does this apply to me>>>???   it wont let me file electronically  

[Mike9241]

this is a safe harbor election. if you meet all of the requirements including filing the election statement with your return, the IRS can't challenge you treating the rentals as QBI.

 there is no requirement to file this election even if you qualify, but that allows the IRS to challenge QBI treatment.