QBI for rental property income

[manbeing]

I am definitely not qualified for the QBI safe harbor as I didn't spend 250 hours on the rental properties in 2023,

but on the next page of rental property interview, I believe I am qualified for the regular QBI deduction.

Just would like to know if it is safe to use? or it is an IRS audit trigger?

[PatriciaV]

Yes, you may qualify for the QBI deduction if the income is from any qualified U.S. trade or business. There isn't normally an increased audit risk for taking this deduction.

Read more about qualifying for QBI here: IRS FAQs on Section 199A.