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REIT/PTP Component - QBI

Updated: Mar 3

Qualified REIT/PTP component equals 20% of the qualified REIT dividends and qualified PTP income or loss, which includes the taxpayer’s share of:


  • REIT dividends

  • PTP income or loss from relevant pass-through entities (RPEs)

Qualified REIT Dividends


Qualified REIT dividends include dividends received from a real estate investment trust that meets all the following:


  • Were held in excess of 45-days 

  • For which the payment is not obligated to someone else 

  • Isn’t a capital gain dividend under section 857(b)(3)

  • Isn’t a qualified dividend under section 1(h)(11). 

In addition, include qualified REIT dividends received from a regulated investment company (RIC). 

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Cathy Fisher

Common Cents Bookkeeping and Tax Preparation

Serving Henderson, NC, Buncombe County, Polk County, Transylvania County

E: cathy@commoncentsqbo.com

P: 828-595-2835

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