1 When aggregating multiple properties under section 199A Rental real estate safe harbor statement, does the section 199A safe harbor statement(s) require a signature for each property to be sent in PDF format in the e-file?

2 I noticed that the required “Description of aggregated business and explanation of how they are allowed to be aggregated” , the use of the term “property” must be added to the list of factors that supports aggregation; such as, for example (one of the five points would read) :”The same person or group of persons, directly or by attribution under Sections 267(b) or 707(b), owns 50 percent or more of each trade or business or property to be aggregated, meaning in the case of such trades or businesses owned by an S corporation, 50 percent or more of the issued and outstanding shares of the corporation, or, in the case of such trades or businesses or properties owned by a partnership, 50 percent or more of the capital or profits in the partnership.” Is this correct language for rental real estate aggregations?

3 Is the following required to be attached to a Form 1040 tax return for rental real estate aggregations:
- A description of each trade or business or property.
- The name and EIN of each entity in which a trade or business or property is operated.
- Information identifying any trade or business that was formed, ceased operations, was acquired, or was disposed of during the taxable year.
- Information identifying any aggregated trade or business or property of an RPE in which the RPE holds an ownership interest.
- Such other information as the Commissioner may require in forms, instructions, or other published guidance.