rbynaker
Level 13
You might look at all of the discussions surrounding QBI and "rising to the level of a trade or business".  Have the facts and circumstances changed over the years?  I would do a lot of research before making this switch.  There are definitely factors in favor of this being on Sch E.  I would think there's still grounds maintenance (maybe that's minimal).  With 1/3 overnites I'd also expect an office staffed daily so somebody may be putting in significant hours each year.

Would it be possible to bifurcate the activities?  Are the annual rentals in a different section?
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