没报过。纯属个人理解。看定义： QBI is the net amount of qualified items of income, gain, deduction, and loss from any qualified trade or business, including income from partnerships, S corporations, sole proprietorships, and certain trusts. 重点是 income from partnerships, S corporations, sole proprietorships, and certain trusts 也就是说你需要有符合其中任何一种的注册商业实体（法人）。LLC是介乎于S Corporation和sole proprietorship之间的一种法人实体，也符合条件。 如果没有注册任何与出租房相关的公司，出租房收入只能算作passive income， 和个人其他收入合在一起报税。因为你的收入虽然来自real estate， 但没有business 实体， 不算qualified business income。 500元如果是指来自出租房的taxible income，在各种开销方面多增加点就抵消了，比如维修费，部分utilities开销。这点额度的差异不会被审计。万一被审计，提交不了所有收据，就说这部分找不到收据， 是估算的，充其量做一次修改。
前面提到的理解有遗漏，因为你有满足250小时的service，可能可以claim QBI。 细节需要查看一下具体要求 Self-rentals are a trade or business （1.199A-(b)(14)） Real Estate Trade or Business Safe Harbor （ Notice 2019-7）
Q56. When is rental real estate treated as a trade or business for purposes of determining the QBID? A56. Rental real estate is treated as a trade or business for purposes of the QBID under section 199A if it meets any of the following three tests: The rental real estate rises to the level of a section 162 trade or business. The rental real estate is a rental real estate enterprise meeting the requirements of the safe harbor provided in Revenue Procedure 2019-38 (and the direct owner of the property chooses to rely on the safe harbor). See Q&A 57. The rental or licensing of property is to a commonly controlled trade or business operated by an individual or a passthrough entity as described in Treas. Reg. section 1.199A-1(b)(14). This is often referred to as a self-rental.
纯粹技术讨论，不懂的可以不回。请别人身攻击。
没抱过qbi，印象中以前读过instruction 这个算作business 得是你actively work， 比如你成立了个llc给自己发工资来管理维护手里的出租房。就是要有1120表的，然后你自己管理房屋的工资收入也是要交税的。
看看别人有没有不同的见解。
就这点钱值的搞这么复杂的公式，可能不值。
每年CPA做tax这一块是我唯一搞不懂的东西。