MrMojo
Level 3
Notice 2019-07

".06 Procedural requirements for application of safe harbor. A taxpayer or RPE must include a statement attached to the return on which it claims the section 199A deduction or passes through section 199A information that the requirements in Section 3.03 of this revenue procedure have been satisfied.

The statement must be signed by the taxpayer, or an authorized representative of an eligible taxpayer or RPE, which states: “Under penalties of perjury, I (we) declare that I (we) have examined the statement, and, to the best of my (our) knowledge and belief, the statement contains all the relevant facts relating to the revenue procedure, and such facts are true, correct, and complete.”
The individual or individuals who sign "must" have personal knowledge of the facts and circumstances related to the statement."

ProSeries does Not include a 199A statement for the Safe Harbor for rental properties.
Tax preparers will have to include a separate statement to be attached to the return, efiled or paper filed.
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