Скачать или смотреть The "Safe Harbor" Audit: How Landlords Lock in the 20% QBI Deduction (Rev Proc 2019-38)

You own a rental property. You want the massive 20% "Qualified Business Income" (QBI) deduction under Section 199A. The problem? The IRS typically views landlords as "Passive Investors," which disqualifies you. To get the tax break, you must prove you are a "Trade or Business." The only way to guarantee this without an audit fight is to use the specific IRS Safe Harbor.

As The Finance Observer, I’ve performed a forensic review of Revenue Procedure 2019-38 and the four pillars of compliance. In this video, we dissect the "250-Hour Rule" (what counts vs. what doesn't), the "Triple Net Lease Trap" (why commercial landlords fail), and the specific "Software Glitch" that deletes your mandatory election statement.

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FORENSIC BREAKDOWN:

0:00 The "20% Coupon": What is Section 199A (QBI) for Landlords?

1:20 The "Audit Shield": Revenue Procedure 2019-38 (The Safe Harbor)

2:30 Pillar #1: Separate Books & Records (No commingling funds)

3:10 Pillar #2: The 250-Hour Rule (Strict Annual Requirement)

3:40 The "Log" Audit: Repairs & Advertising count; Travel & Financing do NOT

4:00 Pillar #3: Contemporaneous Records (Why you can't recreate logs later)

4:37 The "Triple Net Trap": Why NNN Leases are strictly excluded

5:15 The "Vacation Home" Trap: The 14-Day Personal Use Rule

5:40 The Paperwork: Form 8995 (Simple) vs. Form 8995-A (Complex)

6:00 Pillar #4: The Mandatory Attachment Statement

6:20 The "Software Glitch": Why your e-file might be missing the most important page

DISCLAIMER: I am The Finance Observer. This content is for educational purposes only. The QBI Safe Harbor requires strict adherence to the 250-hour log; always consult a qualified CPA to verify your eligibility.