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April 22, 2021

Passive investment in a qualified QBI partnership becomes non-passive on Schedule E if I enter the QBI information - why?

  • April 22, 2021
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My research points to the fact the a passive investor can still claim QBI if the partnership is a qualified trade or business because participation is not mandatory.  I have a client with an ordinary business loss this year in his passive investment (his share is 2.275 and he does not participate in management), but if I enter the QBI information, it throws the passive loss into the non-passive column on Schedule E2. 

I understand there is no QBI deduction because of the loss, but I want to be consistent with future years when there might be income.  The trade or business is a restaurant.  

Thank you to anyone that can show me what I am not understanding.

 

 

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