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Level 3
posted Sep 30, 2021 9:50:24 AM

QBI issue

I received K1s for various rental real estate partnerships that I own.  All of the rental income is derived from triple net leases and therefore are not eligible for the QBI tax credit.  However, the accountants who prepared the K1s have entered information in box 20, code Z.   How do I indicate in TT that none of my businesses are eligible for the QBI tax credit?

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2 Replies
Level 15
Sep 30, 2021 11:40:37 AM

your understanding may be wrong

The section 199A safe harbor does not apply to real estate enterprises that have triple net leases. However, triple net leases (NNN) do not automatically prevent a 199A deduction. A rental real estate enterprise can still be treated as a trade or business for the purpose of section 199A if the enterprise otherwise meets the definition of trade or business under section 162.

 

ask the partnership. either they don't know about the NNN limitation or they believe the activities qualify as a trade or business under section 162

 

you can not be forced to take the 199A deduction so to avoid it 

box 20 info goes nowhere so don't enter it (do not check that box 20 had amounts unless there are amounts other than for 20Z. you'll come to a question about code Z for box 20 - answer no

you're done with QBI

Level 3
Sep 30, 2021 11:47:11 AM

Thanks Mike:  I figured out the last part of your advice before receiving your response.  I am pretty sure none of the rental real estate llcs qualify under section 162 but I will double check.

Karen