[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-8711":3},{"rec_id":4,"title":5,"text":6},"8711","Do I qualify for the QBI safe harbor?","You can use the QBI safe harbor if you meet all of these requirements:\r\n\u003Cul>\r\n\u003Cli>The property was not your residence for any part of 2025.\u003C/li>\r\n\u003Cli>Separate books and records were maintained to reflect rental income and expenses.\u003C/li>\r\n\u003Cli>250 or more hours of rental services were performed in one of the following time periods:\u003C/li>\r\n\u003Cul>\r\n\u003Cli>During 2025 (for rental properties in use for less than 4 years).\u003C/li>\r\n\u003Cli>Annually in any 3 of the prior 5 tax years (for rental properties in use for 4 years or more).\u003C/li>\r\n\u003C/ul>\r\n\u003Cli>You consistently kept records regarding the following:\u003C/li> \r\n\u003Cul>\r\n\u003Cli>Hours of all services performed\u003C/li>\r\n\u003Cli>Description of services performed\u003C/li>\r\n\u003Cli>Dates on which such services were performed\u003C/li>\r\n\u003Cli>Who performed the services\u003C/li>\r\n\u003C/ul>\r\n\u003Cli>The property was not under a \u003Ca href=\"/freefile2025/answers?faq=10328\">triple net lease\u003C/a>.\u003C/li>\r\n\u003Cli>You didn't take the home office deduction for the property.\u003C/li>\r\n\u003C/ul>\r\nThe QBI safe harbor election must be made with an original tax return filed before April 15, 2026 (October 15, 2026 if you filed an extension).",1777391573088]