topic Can the cost of land be included in the UBIA calculation for QBI since the land is an integral part of the operation and not held for investment? in Investors & landlords https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/can-the-cost-of-land-be-included-in-the-ubia-calculation-for-qbi-since-the-land-is-an-integral-part/01/169057#M6461 Sat, 01 Jun 2019 15:04:29 GMT dffw 2019-06-01T15:04:29Z Can the cost of land be included in the UBIA calculation for QBI since the land is an integral part of the operation and not held for investment? https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/can-the-cost-of-land-be-included-in-the-ubia-calculation-for-qbi-since-the-land-is-an-integral-part/01/169057#M6461 Sat, 01 Jun 2019 15:04:29 GMT https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/can-the-cost-of-land-be-included-in-the-ubia-calculation-for-qbi-since-the-land-is-an-integral-part/01/169057#M6461 dffw 2019-06-01T15:04:29Z No, land is not included.  Qualified Property for the Una... https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/no-land-is-not-included-qualified-property-for-the-una/01/169060#M6462 <P><B>No, land is not included.&nbsp;&nbsp;</B><I>Qualified Property</I> for the Unadjested&nbsp;Basis Immediatiatey After Acquisition is&nbsp;<I>depreciable&nbsp;</I>property, but does not include land, patents, trademarks, etc.&nbsp; This legal website discusses many of these provisions:&nbsp;&nbsp;<A rel="nofollow" href="https://www.hoodlawgroupkc.com/wage-and-property-limitations-under-section-199a/" target="_blank">https://www.hoodlawgroupkc.com/wage-and-property-limitations-under-section-199a/</A><BR /></P> Sat, 01 Jun 2019 15:04:31 GMT https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/no-land-is-not-included-qualified-property-for-the-una/01/169060#M6462 DanielV01 2019-06-01T15:04:31Z