As a trust beneficiary I received a K-1 (farm trust). In box 14 Code i the STM states "includes income from land rental. Per IRS Regs this only qualifies for the Section 199A deduction if it is self-rental OR rises to the level of a trade of business."
Under Qualified Business Income $9575 is shown.
Total Real Estate Investment Trust (REIT) Dividends under Unadjusted Basis Qualified Property $345 is shown.
Where on my tax forms do I place these dollar amounts?