rent real estate enterprise — Blog — Whitman Legal Solutions LLC

Revenue Procedure 2019-38 and the Rental Real Estate Safe Harbor under Section 199A

On September 24, 2019, the IRS issued Revenue Procedure 2019-38, which provides a safe harbor under which income from rental real estate will be qualified business income under Section 199A.

Tax Law, Real Estate InvestmentsElizabeth WhitmanSeptember 30, 2019Elizabeth A. Whitman, Elizabeth Whitman, Whitman legal solutions, 199A, Revenue Procedure 2019-38, 2019-38, rev proc 2019-38, rent real estate enterprise, qualified business income, 199A safe harbor, safe harbor

Bach to Business

Our award-winning blog draws from Elizabeth Whitman’s background in and passion for classical music to illustrate creative solutions for complex legal challenges for businesses and real estate investors.