If you have rental property, this article may be of great interest to you!  Safe harbor is now available for taxpayers seeking to claim the section 199A deduction with respect to a "rental real estate enterprise." The piece defines this term and details the qualifications for safe harbor. 

https://www.sharrardmcgee.com/newsletter.php#9

Your tax advisor at Sharrard, McGee & Co., PA can help you determine if your rental situation can be treated as a trade or business for purposes of the qualified business income deduction under section 199A of the Internal Revenue Code. Call us at (336) 884-0410 in High Point or (336) 272-9777 in Greensboro.