Article Date:
May 2019

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How to Handle Multiple Rental Activities and the 199A Deduction

There’s a lot of confusion out there around your rental activity and Section 199A. (But certainly less for you as a reader of Tax Reduction Letter!)


Your Section 199A considerations multiply when you have multiple rental activities. This can cause true confusion.


We’ve got you covered when you read this article. You’ll get the issues involved, how they affect you, and what you can do.


Big-Picture Issues


If you have multiple rental activities, here’s what you need to consider:



Are your rental activities multiple trades or businesses, or one trade or business?


Can you aggregate the rentals for Section 199A purposes? Do you want to?


How does the Section 199A rental safe harbor impact your Section 199A deduction if you use it?


If you’ve grouped your rental activities under the tax code Section 469 passive-loss rules, how does that ... Log in to view full article.

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