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- Create Date September 8, 2025
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Energy and Vehicle Tax Credits 2025 – Home & EV Incentives
The Qualified Business Income Deduction (QBID) allows eligible taxpayers to deduct up to 20% of business income. While rental income reported on Schedule E typically doesn’t qualify, the IRS provides a safe harbor rule that lets certain rental real estate activities count as a trade or business.
Our Rental Real Estate QBI Safe Harbor 2025 Guide explains the requirements, documentation, and exclusions so you can determine if your rental activity qualifies.
What’s Covered in this Guide?
- Definition of a rental real estate enterprise and how to group properties
- The 250-hour rule for rental services
- Required books, records, and contemporaneous logs
- What counts as rental services (repairs, tenant management, rent collection)
- Excluded arrangements (personal residences, triple net leases, related-party rentals, SSTBs)
- How to attach the safe harbor statement to your tax return
Example Scenarios
The guide includes real-world examples showing when rental activities likely qualify for the QBI deduction under safe harbor—and when they don’t.
Who Should Use This Guide?
- Individual rental property owners
- LLCs, partnerships, and S corporations with rental income
- Taxpayers who are unsure if their activity rises to the level of a business
Why It Matters?
The QBI deduction can reduce taxable rental income by up to 20%. Missing out could mean leaving thousands of dollars on the table, but incorrectly claiming it can create IRS problems. This guide gives you clarity and confidence.
Download the Rental Real Estate QBI Safe Harbor 2025 Guide and contact Aldaris CPA for tailored tax planning support.