itonewbie
Level 15

No, the determination of whether the rental property qualifies as a trade or business based on §162 or Notice 2019-07 safe harbor for the purpose of §199A is made a the RPE level.  Once that determination is made, you would allocate QBI for the rental to each partner like other QBI items.  It is not relevant whether it is a limited or general partner.

Perhaps I am not understanding your question correctly?

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Still an AllStar

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