I'm preparing an individual tax return on ProSeries for husband/wife 50/50 owners of an S corp.  The husband is the 100% owner of two single-member LLCs, each of which owns a property that is rented to the S corp. Reg Sec 1.199A-1(b)(14) provides that a self-rental can be treated as a trade or business for Sec 199A.  Is there an election statement or some form of disclosure for this?  Should I include a statement like the one required by the aggregation regs (Reg Sec 1.199A-4(c)(2))?  Does ProSeries include an Aggregation disclosure statement?  Thank you.